| 1 | 1 | | 81R6454 JE-D |
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| 2 | 2 | | By: Branch H.B. No. 1902 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to exemptions from the sales tax for certain |
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| 8 | 8 | | energy-efficient products. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 151.333(a) and (b), Tax Code, are |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (a) In this section: [,] |
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| 13 | 13 | | (1) "Energy-efficient [energy-efficient] product" |
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| 14 | 14 | | means a product that has been designated as an Energy Star qualified |
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| 15 | 15 | | product under the Energy Star program jointly operated by the |
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| 16 | 16 | | United States Environmental Protection Agency and the United States |
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| 17 | 17 | | Department of Energy. |
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| 18 | 18 | | (2) "Personal computer" means a laptop, desktop, tower |
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| 19 | 19 | | computer system, or other personal computer that contains a central |
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| 20 | 20 | | processing unit, random access memory, and a storage device, and |
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| 21 | 21 | | that may include a display monitor and a keyboard. |
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| 22 | 22 | | (b) This section applies only to the following |
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| 23 | 23 | | energy-efficient products: |
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| 24 | 24 | | (1) an air conditioner the sales price of which does |
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| 25 | 25 | | not exceed $6,000; |
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| 26 | 26 | | (2) a clothes washer; |
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| 27 | 27 | | (3) a ceiling fan; |
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| 28 | 28 | | (4) a dehumidifier; |
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| 29 | 29 | | (5) a dishwasher; |
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| 30 | 30 | | (6) an incandescent or fluorescent lightbulb; |
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| 31 | 31 | | (7) a programmable thermostat; [and] |
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| 32 | 32 | | (8) a refrigerator the sales price of which does not |
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| 33 | 33 | | exceed $2,000; and |
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| 34 | 34 | | (9) a personal computer the sales price of which does |
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| 35 | 35 | | not exceed $1,000. |
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| 36 | 36 | | SECTION 2. The change in law made by this Act does not |
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| 37 | 37 | | affect tax liability accruing before the effective date of this |
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| 38 | 38 | | Act. That liability continues in effect as if this Act had not been |
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| 39 | 39 | | enacted, and the former law is continued in effect for the |
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| 40 | 40 | | collection of taxes due and for civil and criminal enforcement of |
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| 41 | 41 | | the liability for those taxes. |
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| 42 | 42 | | SECTION 3. This Act takes effect September 1, 2009. |
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