Sec. 151.355.  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, Sec. 39.  Amended by Acts 2003, 78th Leg., ch. 209, Sec. 24, eff. Oct. 1, 2003.
Amended by: 
Acts 2007, 80th Leg., R.S., Ch. 1352 (H.B. 4), Sec. 14, eff. June 15, 2007.