81R6454 JE-D
By: Branch H.B. No. 1902
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales tax for certain
energy-efficient products.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 151.333(a) and (b), Tax Code, are
amended to read as follows:
(a) In this section: [,]
(1) "Energy-efficient [energy-efficient] product"
means a product that has been designated as an Energy Star qualified
product under the Energy Star program jointly operated by the
United States Environmental Protection Agency and the United States
Department of Energy.
(2) "Personal computer" means a laptop, desktop, tower
computer system, or other personal computer that contains a central
processing unit, random access memory, and a storage device, and
that may include a display monitor and a keyboard.
(b) This section applies only to the following
energy-efficient products:
(1) an air conditioner the sales price of which does
not exceed $6,000;
(2) a clothes washer;
(3) a ceiling fan;
(4) a dehumidifier;
(5) a dishwasher;
(6) an incandescent or fluorescent lightbulb;
(7) a programmable thermostat; [and]
(8) a refrigerator the sales price of which does not
exceed $2,000; and
(9) a personal computer the sales price of which does
not exceed $1,000.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2009.