| 1 | 1 | | 81R6875 JE-D |
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| 2 | 2 | | By: Parker, Pea, Bohac H.B. No. 2226 |
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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 solar and wind |
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| 8 | 8 | | energy devices. |
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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. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.334 to read as follows: |
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| 12 | 12 | | Sec. 151.334. SOLAR AND WIND ENERGY DEVICES. (a) In this |
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| 13 | 13 | | section: |
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| 14 | 14 | | (1) "Solar energy device" means a system or series of |
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| 15 | 15 | | mechanisms designed primarily to provide heating or cooling or to |
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| 16 | 16 | | produce electrical or mechanical power by collecting and |
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| 17 | 17 | | transferring solar-generated energy. |
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| 18 | 18 | | (2) "Wind energy device" means a system or a series of |
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| 19 | 19 | | mechanisms designed primarily to provide heating or cooling or to |
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| 20 | 20 | | produce electrical or mechanical power by collecting and |
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| 21 | 21 | | transferring wind-generated energy. |
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| 22 | 22 | | (b) The sale of a solar or wind energy device purchased for |
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| 23 | 23 | | noncommercial home or personal use to which this section applies is |
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| 24 | 24 | | exempted from the taxes imposed by this chapter if the sale takes |
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| 25 | 25 | | place during a period beginning at 12:01 a.m. on the Saturday |
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| 26 | 26 | | preceding the last Monday in May (Memorial Day) and ending at 11:59 |
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| 27 | 27 | | p.m. on the last Monday in May. |
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| 28 | 28 | | (c) The purchaser must give the seller an exemption |
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| 29 | 29 | | certificate that certifies in writing to the seller that the solar |
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| 30 | 30 | | or wind energy device qualifies as exempt under Subsection (b). |
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| 31 | 31 | | SECTION 2. The change in law made by this Act does not |
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| 32 | 32 | | affect tax liability accruing before the effective date of this |
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| 33 | 33 | | Act. That liability continues in effect as if this Act had not been |
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| 34 | 34 | | enacted, and the former law is continued in effect for the |
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| 35 | 35 | | collection of taxes due and for civil and criminal enforcement of |
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| 36 | 36 | | the liability for those taxes. |
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| 37 | 37 | | SECTION 3. This Act takes effect September 1, 2009. |
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