86R10761 SMT-D
 
  By: Powell S.B. No. 1295
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the inclusion of water filling stations in the sales and
  use tax exemption for water-efficient products.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.3335, Tax Code, is amended 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)  "Water filling station" means tangible personal
  property that dispenses potable water for the purpose of refilling
  individual water bottles or similar drinking containers.
               (3)  "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, water filling
  station, 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.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect September 1, 2019.