HB 485

relating to the authority of an emergency services district to
impose a sales tax on gas and electricity sold for residential use.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter E, Chapter 775, Health and Safety
Code, is amended by adding Section 775.0755 to read as follows:
Sec. 775.0755.  SALES TAX ON GAS AND ELECTRICITY SOLD FOR
RESIDENTIAL USE.  (a)  Notwithstanding Section 775.0751(b) of this
code and Section 323.207, Tax Code, the board by majority vote may
repeal the application of the exemption for gas and electricity
sold for residential use under Section 151.317, Tax Code, to the
sales or use tax imposed by the district.
(b)  The board of a district that has repealed the
application of the exemption under Subsection (a) may in the same
manner reinstate the exemption.
(c)  The board shall provide notice of each order adopted
under this section to the comptroller in the manner prescribed by
comptroller rule.  The repeal of the application of the exemption or
the reinstatement of the exemption takes effect in the district on
the first day of the first calendar quarter after the expiration of
the first complete calendar quarter after the date on which the
comptroller receives notice of the order.
SECTION 2.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.