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Texas Tax Code - Section 151.355. Water-Related Exemptions

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 151.355. Water-Related Exemptions

§ 151.355. WATER-RELATED EXEMPTIONS. The following are exempted from taxes imposed by this chapter: (1) rainwater harvesting equipment or supplies, water recycling and reuse equipment or supplies, or other equipment, services, or supplies used solely to reduce or eliminate water use; (2) equipment, services, or supplies used solely for desalination of surface water or groundwater; (3) equipment, services, or supplies used solely for brush control designed to enhance the availability of water; (4) equipment, services, or supplies used solely for precipitation enhancement; (5) equipment, services, or supplies used solely to construct or operate a water or wastewater system certified by the Texas Commission on Environmental Quality as a regional system; and (6) equipment, services, or supplies used solely to construct or operate a water supply or wastewater system by a private entity as a public-private partnership as certified by the political subdivision that is a party to the project. Added by Acts 2001, 77th Leg., ch. 966, § 4.25, eff. Sept. 1, 2001 and Acts 2001, 77th Leg., ch. 1234, § 39, eff. Sept. 1, 2001. Amended by Acts 2003, 78th Leg., ch. 209, § 24, eff. Oct. 1, 2003.

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Last modified: August 11, 2007