81R6875 JE-D
By: Parker, Pea, Bohac H.B. No. 2226
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales tax for certain solar and wind
energy devices.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.334 to read as follows:
Sec. 151.334. SOLAR AND WIND ENERGY DEVICES. (a) In this
section:
(1) "Solar energy device" means a system or series of
mechanisms designed primarily to provide heating or cooling or to
produce electrical or mechanical power by collecting and
transferring solar-generated energy.
(2) "Wind energy device" means a system or a series of
mechanisms designed primarily to provide heating or cooling or to
produce electrical or mechanical power by collecting and
transferring wind-generated energy.
(b) The sale of a solar or wind energy device purchased for
noncommercial home or personal use to which this section applies is
exempted from the taxes imposed by this chapter if the sale takes
place during a period beginning at 12:01 a.m. on the Saturday
preceding the last Monday in May (Memorial Day) and ending at 11:59
p.m. on the last Monday in May.
(c) The purchaser must give the seller an exemption
certificate that certifies in writing to the seller that the solar
or wind energy device qualifies as exempt under Subsection (b).
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.