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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.

Last modified: August 11, 2007