84R24852 GRM-D
By: Darby, Bohac H.B. No. 2492
Substitute the following for H.B. No. 2492:
By: Wray C.S.H.B. No. 2492
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for certain
water-efficient products for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3335 to read as follows:
Sec. 151.3335. WATER-EFFICIENT PRODUCTS. (a) In this
section:
(1) "Water-conserving product":
(A) means tangible personal property that:
(i) is used on private residential property
and is not used for business or trade; and
(ii) when used or planted in an outdoor
residential property, may result in:
(a) water conservation or groundwater
retention;
(b) water table recharge; or
(c) a decrease in ambient air
temperature that limits water evaporation; and
(B) includes:
(i) a soaker or drip-irrigation hose;
(ii) a moisture control for a sprinkler or
irrigation system;
(iii) mulch;
(iv) a rain barrel or an alternative rain
and moisture collection system; and
(v) a permeable ground cover surface that
allows water to reach underground basins, aquifers, or water
collection points.
(2) "WaterSense product" means a product that has been
designated as a WaterSense certified product under the WaterSense
program operated by the United States Environmental Protection
Agency, or a similar successor program.
(b) The sale of a water-conserving product or WaterSense
product is exempted from the taxes imposed by this chapter if the
sale takes place during the period described by Section 151.333(c).
SECTION 2. This Act takes effect July 1, 2015, 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, 2015.