Texas Tax Code

§ 151.355 — WATER-RELATED EXEMPTIONS

TX § 151.355Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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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;

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1352 (H.B. 4), Sec. 14, eff. June 15, 2007.