Rain barrels and cisterns · Texas

Texas Comptroller Sales Tax Exemption for Rainwater and Water-Saving Equipment

Run by Texas Comptroller of Public Accounts

OpenLast checked October 17, 2026
What you get
State sales tax exempt on qualifying purchases (8.25% max combined rate would otherwise apply; exemption covers the state portion, see notes)
Who qualifies
Any buyer, residential included; items must be used solely for rainwater harvesting, water recycling/reuse, or reducing or eliminating water use.
Where
Any buyer in Texas, residential included.
Status
Open. (rule 34 TAC 3.318, Tax Code 151.355)
Type of payment
Tax credit or exemption
Official program page

What you do

Buy rain barrels, cisterns, filters and other rainwater-harvesting or water-recycling equipment without paying state sales tax.

Requirements

  • Equipment, services or supplies used solely for qualifying purpose
  • Give the seller a properly completed exemption certificate at purchase
  • Repair/maintenance of exempt items is also not taxable with a certificate
  • If used for a taxable purpose, tax is owed

How to apply

  1. 1Complete the Texas Sales and Use Tax Exemption Certificate (Form 01-339)
  2. 2Give it to the seller at time of purchase
  3. 3Questions: Comptroller 800-252-5555

Timing and deadlines

Immediate at purchase

Combining it with other programs

Combines with local rebates

Sources

Last checked October 17, 2026. See something out of date? Tell us.

Sow is not affiliated with any of these agencies or utilities. Amounts and rules change, often at the start of a fiscal year, so confirm the details on the official page before you start a project. How we research these programs