| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 81R2264 KLA-D | |
| 2 | 2 | By: McCall H.B. No. 3190 | |
| 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 nonvehicular fuel | |
| 8 | 8 | cells. | |
| 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 151.358 to read as follows: | |
| 12 | 12 | Sec. 151.358. NONVEHICULAR FUEL CELLS. (a) In this | |
| 13 | 13 | section, "fuel cell" means a device that uses fuel, oxygen, and a | |
| 14 | 14 | catalyst to generate electricity by electrochemical means. | |
| 15 | 15 | (b) The sale, use, or other consumption of a fuel cell is | |
| 16 | 16 | exempted from the taxes imposed by this chapter unless the fuel cell | |
| 17 | 17 | is designed to be the source of motive power of a vehicle or | |
| 18 | 18 | provides the motive power of a vehicle. | |
| 19 | 19 | (c) This section expires January 1, 2017. | |
| 20 | 20 | SECTION 2. This Act takes effect September 1, 2009. |