81R1536 BEF-D
By: Rodriguez H.B. No. 238
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for certain renewable
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 151.3331 to read as follows:
Sec. 151.3331. RENEWABLE ENERGY DEVICE. (a) In this
section:
(1) "Renewable energy device" means a device that
exclusively uses one or more renewable energy technologies to
generate electricity.
(2) "Renewable energy technology" has the meaning
assigned by Section 39.904(d), Utilities Code.
(3) "Retail customer" has the meaning assigned by
Section 31.002, Utilities Code.
(b) The sale, use, or installation of a renewable energy
device that is installed on a retail customer's side of the meter is
exempted from the taxes imposed by this chapter.
(c) This section expires August 31, 2017.
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.