Tex. Tax Code § 151.3335 · Subchapter H. EXEMPTIONS
WATER-EFFICIENT PRODUCTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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).
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 1197 (S.B. 1356), Sec. 1, eff. October 1, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 2b2e9559afec144291413d03cbd53380a97cd08efcab6f5cdc61c416d2daf09f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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