84R13204 GRM-F
By: King of Uvalde H.B. No. 3719
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for certain
water-conserving 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 151.3336 to read as follows:
Sec. 151.3336. WATER-CONSERVING PRODUCTS. (a) In this
section, "water-conserving product":
(1) means tangible personal property that:
(A) is used on private residential property and
is not used for business or trade; and
(B) when used or planted in an outdoor
residential property, may result in:
(i) water conservation or groundwater
retention;
(ii) water table recharge; or
(iii) a decrease in ambient air temperature
that limits water evaporation; and
(2) includes:
(A) a drought-tolerant live plant, including
turf and grass;
(B) a soaker or drip-irrigation hose;
(C) a moisture control for a sprinkler or
irrigation system;
(D) mulch and soil;
(E) a rain barrel or an alternative rain and
moisture collection system;
(F) a permeable ground cover surface that allows
water to reach underground basins, aquifers, or water collection
points;
(G) plant and grass seeds coated with a
water-saving surfactant; and
(H) a water saving surfactant.
(b) The sale of a water-conserving product is exempted from
the taxes imposed by this chapter if the sale takes place during a
period beginning at 12:01 a.m. on March 1 and ending at 11:59 p.m.
on March 8.
(c) The comptroller may adopt rules to implement this
section.
(d) The comptroller shall include in the report to the
legislature required by Section 403.014, Government Code, a report
on the effect of the exemption under this section. The report must
include:
(1) the amount by which taxes imposed under this
chapter were reduced as a result of the exemption under this
section; and
(2) an analysis of the effect of the exemption on water
conservation efforts in this state.
SECTION 2. This Act takes effect September 1, 2015.