81R4656 CBH-F
By: Van de Putte S.B. No. 599
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for certain renewable
energy devices and manufacturing equipment.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.318, Tax Code, is amended by adding
Subsection (u) to read as follows:
(u) In addition to the other items exempted under this
section, all equipment necessary for the production or manufacture
of photovoltaic renewable energy devices, including equipment
described by Subsections (c) and (e), is exempted from the taxes
imposed by this chapter. In this subsection, "photovoltaic
renewable energy device" means a device and related components that
naturally generate or regenerate over a short period electric
energy that is derived directly or indirectly from the sun.
SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3332 to read as follows:
Sec. 151.3332. PHOTOVOLTAIC RENEWABLE ENERGY DEVICES. (a)
In this section:
(1) "Photovoltaic renewable energy device" has the
meaning assigned by Section 151.318(u).
(2) "Retail customer" has the meaning assigned by
Section 31.002, Utilities Code.
(b) The sale, use, installation, construction, assembly,
maintenance, or other consumption of a photovoltaic renewable
energy device that is connected or placed on a retail customer's
side of the meter is exempted from the taxes imposed by this
chapter.
SECTION 3. The change in law made by this Act does not
affect a 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 4. This Act takes effect July 1, 2009, if it
receives a vote of two-thirds of all 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 September 1, 2009.