Texas § TX.151.355 - WATER-RELATED EXEMPTIONS

Full text of Texas The Texas Constitution § TX.151.355 — WATER-RELATED EXEMPTIONS, with citation guidance and answers to common questions.

§ TX.151.355. WATER-RELATED EXEMPTIONS

WATER-RELATED EXEMPTIONS. 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; (6) equipment, services, or supplies used solely to construct or operate a water supply or wastewater system by a private entity as a public-private partnership as certified by the political subdivision that is a party to the project; and (7) tangible personal property specifically used to process, reuse, or recycle wastewater that will be used in fracturing work performed at an oil or gas well. Added by Acts 2001, 77th Leg., ch. 966, Sec. 4.25, eff. Sept. 1, 2001, and Acts 2001, 77th Leg., ch. 1234,

Frequently Asked Questions About Texas § TX.151.355

What does The Texas Constitution § TX.151.355 cover?

Section TX.151.355 ("WATER-RELATED EXEMPTIONS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § TX.151.355?

A common citation format is "The Texas Constitution § TX.151.355" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § TX.151.355 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.