*Red font in the legislation and regulation indicates changes from previous reporting

TEXAS – sales tax exemption for pool barriers




Affects: Those who sell and install pool/spa safety barriers.


Send comments to:  Jennifer Hatfield, jhatfield@apsp.org


Bill Summary:  Provides a tax incentive to those who manufacture, sell, install or purchase approved pool barriers.  Defines pool safety covers as well as pool safety enclosures as a fence, wall or combination of fences, walls or gates.  This measure exempts the following from sales and use taxes:  (1) Tangible personal property used to construct or install an eligible pool safety enclosure if sold to a person who is in the business of constructing or installing fences, walls, gates, or similar structures and who will construct or install the enclosure;  (2) An eligible pool safety cover if sold to a person who is in the business of installing that type of cover and who will install the cover; and (3) Otherwise taxable services used to construct or install the enclosure or cover. A person eligible to claim an exemption under this section who constructs or installs an eligible pool safety enclosure or installs an eligible pool safety cover for the owner of a pool: (1) May not require the owner to pay the tax imposed by this chapter on tangible personal property or taxable services exempted from taxation under this section; (2) Shall provide written notice to the owner before construction or installation begins that the owner is not required to pay the taxes that have been exempted; and (3) Shall include a statement on a final receipt provided to the owner specifying that the owner has not been charged for the taxes exempted.  This bill has the support of APSP, APEC and IPSSA.


Status:  Introduced January 30.


View proposed legislation:  http://www.capitol.state.tx.us/tlodocs/85R/billtext/pdf/HB01363I.pdf#navpanes=0