82R8785 ALL-D
By: Ellis S.B. No. 1040
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the sales and use tax for certain
energy-efficient products.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 151.333(b) and (c), Tax Code, are
amended to read as follows:
(b) This section applies only to the following
energy-efficient products:
(1) an air conditioner [the sales price of which does
not exceed $6,000];
(2) a clothes washer;
(3) a ceiling fan;
(4) a dehumidifier;
(5) a dishwasher;
(6) a light-emitting diode bulb [an incandescent] or a
fluorescent lightbulb;
(7) a programmable thermostat; [and]
(8) a refrigerator the sales price of which does not
exceed $2,000;
(9) a commercial hot food holding cabinet;
(10) a water heater;
(11) a pool pump;
(12) a cordless telephone, a telephone answering
machine, or a combined cordless telephone and telephone answering
machine unit;
(13) a digital-to-analog converter box;
(14) a home audio compact disc player, receiver, or
speaker;
(15) a television, digital video disc player, or
videocassette player, or a single unit that performs the functions
of two or more of those products;
(16) a desktop or notebook computer;
(17) a computer monitor; and
(18) a photocopy machine, facsimile machine, document
scanner, or computer printer, or a single unit that performs the
functions of two or more of those products.
(c) The sale of an energy-efficient product to which this
section applies is exempted from the taxes imposed by this chapter
if the sale takes place during a period beginning at 12:01 a.m. on
the Friday [Saturday] preceding the last Monday in May (Memorial
Day) and ending at 11:59 p.m. on the Tuesday after the last Monday
in May.
SECTION 2. The change in law made by this Act does not
affect 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 3. This Act takes effect September 1, 2013.