Texas
Incentives/Policies for Energy Efficiency
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Last DSIRE Review: 07/17/2009
| Incentive Type: |
Sales Tax Exemption |
| State: |
Texas |
| Eligible Efficiency Technologies: |
Clothes Washers,
Dishwasher,
Dehumidifiers,
Ceiling Fan,
Lighting,
Air conditioners,
Programmable Thermostats
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| Applicable Sectors: |
General Public/Consumer
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| Amount: | 100% of sales and use tax (6.25% - 8.25% depending on local jurisdiction) |
| Maximum Incentive: | Air conditioners: sale price of less than $6,000;
Refrigerators: sale price of less than $2,000;
No limit on total purchases. |
| Equipment Requirements: | Must meet federal Energy Star efficiency requirements |
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Web Site: |
http://www.window.state.tx.us/
taxinfo/taxpubs/tx96_1331/
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Authority 1:
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Texas Tax Code § 151.333
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| Date Enacted: | 06/15/2007 |
| Date Effective: | 09/01/2007 |
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Summary:
Under Section 16 of HB 3693 (2007), purchases of certain energy-efficient products during Memorial Day weekend are exempt from the state sales and use tax. This amounts to a three-day tax holiday beginning on the Saturday preceding the last Monday in May (Memorial Day) and ending on that same Monday. The state sales and use tax rate is presently 6.25%; some local jurisdictions add an additional levy of up to 2%. The state exemption applies to both the state and local portion (if one exists) of the tax. Although the eligibility of some products is limited according to their sale price, there are no limitations on the total value or number of products exempt from sales tax. This incentive is available only for the following types of products that meet federal Energy Star requirements:
- Air conditioners with a sales price of less than $6,000
- Refrigerators with a sales price of less than $2,000
- Clothes washers
- Dishwashers
- Dehumidifiers
- Ceiling fans
- Incandescent or fluorescent light bulbs
- Programmable thermostats
Purchasers are not required to supply an exemption certificate or any other form of documentation in order to claim the exemption. Further details on how the exemption is applied to internet and catalog sales; delivery charges; layaway plans; and installation charges are available from the program website. Interested individuals may also contact the office of the Texas Comptroller of Public Accounts with questions.
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Contact:
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Information Officer
Comptroller of Public Accounts
Tax Policy Division
Post Office Box 13528, Capitol Station
Austin , TX 78711-3528
Phone: (800) 252-5555
E-Mail: tax.help@cpa.state.tx.us
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Please note: The information on the DSIRE web site provides an overview of incentives and other policies, but it should not be used as the only source of information when making purchasing decisions, investment decisions, tax decisions or other binding agreements. Please refer to the individual contact provided in each record to verify that a specific incentive or other policy is applicable to your specific project.
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