| 1 | 1 | | 81R4656 CBH-F |
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| 2 | 2 | | By: Van de Putte S.B. No. 599 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the sales tax for certain renewable |
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| 8 | 8 | | energy devices and manufacturing equipment. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.318, Tax Code, is amended by adding |
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| 11 | 11 | | Subsection (u) to read as follows: |
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| 12 | 12 | | (u) In addition to the other items exempted under this |
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| 13 | 13 | | section, all equipment necessary for the production or manufacture |
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| 14 | 14 | | of photovoltaic renewable energy devices, including equipment |
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| 15 | 15 | | described by Subsections (c) and (e), is exempted from the taxes |
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| 16 | 16 | | imposed by this chapter. In this subsection, "photovoltaic |
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| 17 | 17 | | renewable energy device" means a device and related components that |
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| 18 | 18 | | naturally generate or regenerate over a short period electric |
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| 19 | 19 | | energy that is derived directly or indirectly from the sun. |
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| 20 | 20 | | SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
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| 21 | 21 | | by adding Section 151.3332 to read as follows: |
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| 22 | 22 | | Sec. 151.3332. PHOTOVOLTAIC RENEWABLE ENERGY DEVICES. (a) |
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| 23 | 23 | | In this section: |
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| 24 | 24 | | (1) "Photovoltaic renewable energy device" has the |
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| 25 | 25 | | meaning assigned by Section 151.318(u). |
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| 26 | 26 | | (2) "Retail customer" has the meaning assigned by |
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| 27 | 27 | | Section 31.002, Utilities Code. |
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| 28 | 28 | | (b) The sale, use, installation, construction, assembly, |
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| 29 | 29 | | maintenance, or other consumption of a photovoltaic renewable |
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| 30 | 30 | | energy device that is connected or placed on a retail customer's |
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| 31 | 31 | | side of the meter is exempted from the taxes imposed by this |
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| 32 | 32 | | chapter. |
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| 33 | 33 | | SECTION 3. The change in law made by this Act does not |
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| 34 | 34 | | affect a tax liability accruing before the effective date of this |
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| 35 | 35 | | Act. That liability continues in effect as if this Act had not been |
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| 36 | 36 | | enacted, and the former law is continued in effect for the |
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| 37 | 37 | | collection of taxes due and for civil and criminal enforcement of |
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| 38 | 38 | | the liability for those taxes. |
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| 39 | 39 | | SECTION 4. This Act takes effect July 1, 2009, if it |
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| 40 | 40 | | receives a vote of two-thirds of all members elected to each house, |
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| 41 | 41 | | as provided by Section 39, Article III, Texas Constitution. If this |
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| 42 | 42 | | Act does not receive the vote necessary for effect on that date, |
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| 43 | 43 | | this Act takes effect September 1, 2009. |
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