81R2264 KLA-D
By: McCall H.B. No. 3190
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for nonvehicular fuel
cells.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.358 to read as follows:
Sec. 151.358. NONVEHICULAR FUEL CELLS. (a) In this
section, "fuel cell" means a device that uses fuel, oxygen, and a
catalyst to generate electricity by electrochemical means.
(b) The sale, use, or other consumption of a fuel cell is
exempted from the taxes imposed by this chapter unless the fuel cell
is designed to be the source of motive power of a vehicle or
provides the motive power of a vehicle.
(c) This section expires January 1, 2017.
SECTION 2. This Act takes effect September 1, 2009.