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. "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 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).
Added by Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356), Sec. 1, eff. October 1, 2015.
Section: Previous 151.328 151.329 151.3291 151.330 151.331 151.332 151.333 151.3335 151.334 151.335 151.336 151.337 151.338 151.339 151.340 NextLast modified: September 28, 2016