Texas HB4382 exempts certain tangible personal property used in hydraulic fracturing from sales and use taxes.

Texas HB4382 amends the Tax Code to exempt from sales and use taxes tangible personal property used in hydraulic fracturing. This includes equipment, services, or supplies used to process, reuse, or recycle water, other than freshwater, for use in fracturing work at oil or gas wells. The exemption does not affect tax liability accruing before the effective date of the Act, which is September 1, 2025.

Texas HB4382 exempts certain tangible personal property used in hydraulic fracturing from sales and use taxes.

Texas HB4382 amends the Tax Code to exempt from sales and use taxes tangible personal property used in hydraulic fracturing. This includes equipment, services, or supplies used to process, reuse, or recycle water, other than freshwater, for use in fracturing work at oil or gas wells. The exemption does not affect tax liability accruing before the effective date of the Act, which is September 1, 2025.