| 1 | 1 | | 81R1536 BEF-D |
|---|
| 2 | 2 | | By: Rodriguez H.B. No. 238 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to an exemption from the sales tax for certain renewable |
|---|
| 8 | 8 | | energy devices. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 11 | 11 | | by adding Section 151.3331 to read as follows: |
|---|
| 12 | 12 | | Sec. 151.3331. RENEWABLE ENERGY DEVICE. (a) In this |
|---|
| 13 | 13 | | section: |
|---|
| 14 | 14 | | (1) "Renewable energy device" means a device that |
|---|
| 15 | 15 | | exclusively uses one or more renewable energy technologies to |
|---|
| 16 | 16 | | generate electricity. |
|---|
| 17 | 17 | | (2) "Renewable energy technology" has the meaning |
|---|
| 18 | 18 | | assigned by Section 39.904(d), Utilities Code. |
|---|
| 19 | 19 | | (3) "Retail customer" has the meaning assigned by |
|---|
| 20 | 20 | | Section 31.002, Utilities Code. |
|---|
| 21 | 21 | | (b) The sale, use, or installation of a renewable energy |
|---|
| 22 | 22 | | device that is installed on a retail customer's side of the meter is |
|---|
| 23 | 23 | | exempted from the taxes imposed by this chapter. |
|---|
| 24 | 24 | | (c) This section expires August 31, 2017. |
|---|
| 25 | 25 | | SECTION 2. The change in law made by this Act does not |
|---|
| 26 | 26 | | affect tax liability accruing before the effective date of this |
|---|
| 27 | 27 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 28 | 28 | | enacted, and the former law is continued in effect for the |
|---|
| 29 | 29 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 30 | 30 | | the liability for those taxes. |
|---|
| 31 | 31 | | SECTION 3. This Act takes effect September 1, 2009. |
|---|