Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(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
(i) a soaker or drip-irrigation hose;
(ii) a moisture control for a sprinkler or irrigation system;
(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).
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.3335. Water-Efficient Products - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-3335/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.