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).
‹ Prev All Texas sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.