Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.355 (2026)

Water-related Exemptions

✓ current as of May 2026
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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.

Notes of Decisions
Cited in 2 cases, 2011–2011 · leading case: Stuart Thomas Gerstacker v. Kimberly Ann Gerstacker (Tex. App. 2011).
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Stuart Thomas Gerstacker v. Kimberly Ann Gerstacker (Tex. App. 2011). · cites it 2× “” See Tex. Tax Code Ann. § 151.355 (5). Austin Engineering claims that some of its projects during the audit period pertained to water or wastewater systems certified by the Texas Commission on Environmental Quality (TCEQ) as regional systems.”
Austin Eng'g Co., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2011). · cites it 2× “" See Tex. Tax Code Ann. § 151.355 (5). Austin Engineering claims that some of its projects during the audit period pertained to water or wastewater systems certified by the Texas Commission on Environmental Quality (TCEQ) as regional systems.”
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