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Texas Tax Code - TAX § 151.3335. Water-Efficient Products

Current as of January 01, 2024 | Updated by FindLaw Staff

(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).

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.3335. Water-Efficient Products - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-3335/

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