| 1 | 1 | | 81R5899 JE-D |
|---|
| 2 | 2 | | By: Burnam H.B. No. 803 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the period during which certain energy-efficient |
|---|
| 8 | 8 | | products are exempt from the sales tax. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Sections 151.333(a) and (c), Tax Code, are |
|---|
| 11 | 11 | | amended to read as follows: |
|---|
| 12 | 12 | | (a) In this section: |
|---|
| 13 | 13 | | (1) [,] "Energy-efficient [energy-efficient] product" |
|---|
| 14 | 14 | | means a product that has been designated as an Energy Star qualified |
|---|
| 15 | 15 | | product under the Energy Star program jointly operated by the |
|---|
| 16 | 16 | | United States Environmental Protection Agency and the United States |
|---|
| 17 | 17 | | Department of Energy. |
|---|
| 18 | 18 | | (2) "Lone Star Card" means the card issued by the |
|---|
| 19 | 19 | | Health and Human Services Commission to deliver benefits for the |
|---|
| 20 | 20 | | food stamp program and the Temporary Assistance for Needy Families |
|---|
| 21 | 21 | | (TANF) program. |
|---|
| 22 | 22 | | (c) The sale of an energy-efficient product to which this |
|---|
| 23 | 23 | | section applies is exempted from the taxes imposed by this chapter |
|---|
| 24 | 24 | | if: |
|---|
| 25 | 25 | | (1) the sale takes place during a period beginning at |
|---|
| 26 | 26 | | 12:01 a.m. on the Saturday preceding the last Monday in May |
|---|
| 27 | 27 | | (Memorial Day) and ending at 11:59 p.m. on the last Monday in May; |
|---|
| 28 | 28 | | or |
|---|
| 29 | 29 | | (2) the person that purchases the energy-efficient |
|---|
| 30 | 30 | | product is receiving services under the Temporary Assistance for |
|---|
| 31 | 31 | | Needy Families or food stamp program and presents the person's Lone |
|---|
| 32 | 32 | | Star Card to the retailer as proof that the person is receiving |
|---|
| 33 | 33 | | those services. |
|---|
| 34 | 34 | | SECTION 2. The change in law made by this Act does not |
|---|
| 35 | 35 | | affect taxes imposed before the effective date of this Act, and the |
|---|
| 36 | 36 | | law in effect before the effective date of this Act is continued in |
|---|
| 37 | 37 | | effect for purposes of the liability for and collection of those |
|---|
| 38 | 38 | | taxes. |
|---|
| 39 | 39 | | SECTION 3. This Act takes effect July 1, 2009, if it |
|---|
| 40 | 40 | | receives a vote of two-thirds of all the members elected to each |
|---|
| 41 | 41 | | house, as provided by Section 39, Article III, Texas Constitution. |
|---|
| 42 | 42 | | If this Act does not receive the vote necessary for effect on that |
|---|
| 43 | 43 | | date, this Act takes effect October 1, 2009. |
|---|