Texas 2017 - 85th Regular

Texas House Bill HB1363 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R6210 TJB-D
2	2	By: Villalba H.B. No. 1363
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales and use tax exemption for certain pool safety
8	8	barriers.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
11	11	by adding Section 151.357 to read as follows:
12	12	Sec. 151.357. POOL SAFETY BARRIER. (a) In this section:
13	13	(1) "Eligible pool safety cover" means a manual or
14	14	motor-powered pool safety cover for a pool that:
15	15	(A) is designed to completely cover the water
16	16	area of the pool;
17	17	(B) conforms to the American Society for Testing
18	18	and Materials (ASTM) Standard F1346-91, "Standard Performance
19	19	Specification for Safety Covers and Labeling Requirements for All
20	20	Covers for Swimming Pools, Spas and Hot Tubs," as it existed on
21	21	January 1, 2017; and
22	22	(C) is not required by law, other than a
23	23	municipal ordinance authorized by Section 214.101, Local
24	24	Government Code, to be installed on the pool.
25	25	(2) "Eligible pool safety enclosure" means a fence,
26	26	wall, or combination of fences, walls, or gates, other than a wall,
27	27	window, or door of a permanent building, that:
28	28	(A) completely surrounds a pool area, other than
29	29	any portion of the pool area that is enclosed by a wall or window,
30	30	but not a door, of a permanent building;
31	31	(B) does not surround any area that is beyond a
32	32	pool area;
33	33	(C) complies with the specifications prescribed
34	34	for a pool yard enclosure and gate by:
35	35	(i) Sections 757.003 and 757.004, Health
36	36	and Safety Code; and
37	37	(ii) any applicable rules adopted under
38	38	Section 757.011, Health and Safety Code; and
39	39	(D) is not required by law, other than a
40	40	municipal ordinance authorized by Section 214.101, Local
41	41	Government Code, to surround the pool area.
42	42	(3) "Pool" means a permanent swimming pool, permanent
43	43	wading pool, or permanent hot tub or spa that is:
44	44	(A) intended for swimming or recreational
45	45	bathing;
46	46	(B) located at ground level, above ground, or
47	47	below ground; and
48	48	(C) designed to contain water more than 18 inches
49	49	deep.
50	50	(4) "Pool area" means an area containing a pool and any
51	51	component decked or landscaped area adjacent to the pool that
52	52	extends not further than 10 feet at any point from the nearest edge
53	53	of the pool.
54	54	(b) The following are exempted from the taxes imposed by
55	55	this chapter:
56	56	(1) tangible personal property used to construct or
57	57	install an eligible pool safety enclosure if sold to a person who is
58	58	in the business of constructing or installing fences, walls, gates,
59	59	or similar structures and who will construct or install the
60	60	enclosure;
61	61	(2) an eligible pool safety cover if sold to a person
62	62	who is in the business of installing that type of cover and who will
63	63	install the cover; and
64	64	(3) otherwise taxable services used to construct or
65	65	install the enclosure or cover.
66	66	(c) A person eligible to claim an exemption under this
67	67	section who constructs or installs an eligible pool safety
68	68	enclosure or installs an eligible pool safety cover for the owner of
69	69	a pool:
70	70	(1) may not require the owner to pay the tax imposed by
71	71	this chapter on tangible personal property or taxable services
72	72	exempted from taxation under this section;
73	73	(2) shall provide written notice to the owner before
74	74	construction or installation begins that the owner is not required
75	75	to pay the taxes described by Subdivision (1); and
76	76	(3) shall include a statement on a final receipt
77	77	provided to the owner specifying that the owner has not been charged
78	78	for the taxes described by Subdivision (1).
79	79	(d) The comptroller shall adopt rules necessary to
80	80	implement this section, including rules to enforce the requirements
81	81	of Subsection (c).
82	82	SECTION 2. The change in law made by this Act does not
83	83	affect tax liability accruing before the effective date of this
84	84	Act. That liability continues in effect as if this Act had not been
85	85	enacted, and the former law is continued in effect for the
86	86	collection of taxes due and for civil and criminal enforcement of
87	87	the liability for those taxes.
88	88	SECTION 3. This Act takes effect January 1, 2018.