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TX SB214
Bill
Status
11/12/2024
Primary Sponsor
Royce West
Click for details
AI Summary
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Creates a temporary sales and use tax exemption for residential HVAC systems and installation services for sales occurring between March 1, 2026, and September 1, 2027
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Qualifying systems must be installed in the purchaser's primary single-family residence, have a minimum 14 SEER rating, be Energy Star certified, and be installed by a licensed HVAC contractor
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Excludes rental properties, commercial properties, and homes constructed less than one year before the sale date from the exemption
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Requires purchasers to provide a completed exemption certificate at the time of sale; if installation is separate from the system purchase, it must occur within 90 days to qualify
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The comptroller must publish the exemption certificate on their website by November 1, 2025, and the entire section expires December 31, 2027
Legislative Description
Relating to a temporary exemption from sales and use taxes for certain residential heating, ventilation, and air conditioning systems and installation services.
Taxation
Last Action
Left pending in committee
4/9/2025