Tex.
Tax Code Section 151.355
Water-related Exemptions
(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.
Source:
Section 151.355 — Water-related Exemptions, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.355
(accessed Jun. 5, 2024).