Texas SB214 proposes a temporary exemption from sales and use taxes for certain residential HVAC systems and installation services.

Texas SB214 amends the Tax Code to introduce a temporary exemption from sales and use taxes for specific residential heating, ventilation, and air conditioning systems and their installation services. The exemption applies if the sale and installation occur between March 1, 2026, and September 1, 2027, and the system is used for the purchaser's primary single-family residence, has a minimum SEER rating of 14, is Energy Star qualified, and is installed by a licensed contractor.

Texas SB214 proposes a temporary exemption from sales and use taxes for certain residential HVAC systems and installation services.

Texas SB214 amends the Tax Code to introduce a temporary exemption from sales and use taxes for specific residential heating, ventilation, and air conditioning systems and their installation services. The exemption applies if the sale and installation occur between March 1, 2026, and September 1, 2027, and the system is used for the purchaser's primary single-family residence, has a minimum SEER rating of 14, is Energy Star qualified, and is installed by a licensed contractor.