81R5899 JE-D
By: Burnam H.B. No. 803
A BILL TO BE ENTITLED
AN ACT
relating to the period during which certain energy-efficient
products are exempt from the sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 151.333(a) and (c), Tax Code, are
amended to read as follows:
(a) In this section:
(1) [,] "Energy-efficient [energy-efficient] product"
means a product that has been designated as an Energy Star qualified
product under the Energy Star program jointly operated by the
United States Environmental Protection Agency and the United States
Department of Energy.
(2) "Lone Star Card" means the card issued by the
Health and Human Services Commission to deliver benefits for the
food stamp program and the Temporary Assistance for Needy Families
(TANF) program.
(c) The sale of an energy-efficient product to which this
section applies is exempted from the taxes imposed by this chapter
if:
(1) 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;
or
(2) the person that purchases the energy-efficient
product is receiving services under the Temporary Assistance for
Needy Families or food stamp program and presents the person's Lone
Star Card to the retailer as proof that the person is receiving
those services.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before the effective date of this Act is continued in
effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect July 1, 2009, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect October 1, 2009.