Texas Tax Code
§ 151.3335 — WATER-EFFICIENT PRODUCTS
TX § 151.3335Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(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;
…
Legislative history
Added by Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356), Sec. 1, eff. October 1, 2015.