(a) In this section:
(1) “Water-conserving product”:
(A) means tangible personal property that:
(i) is used on private residential property and is not used for business or trade; and
(ii) when used or planted in an outdoor residential property, may result in:
(a) water conservation or groundwater retention;
(b) water table recharge; or
(c) a decrease in ambient air temperature that limits water evaporation; and
(B) includes:
(i) a soaker or drip-irrigation hose;
(ii) a moisture control for a sprinkler or irrigation system;
(iii) mulch;
(iv) a rain barrel or an alternative rain and moisture collection system; and
(v) a permeable ground cover surface that allows water to reach underground basins, aquifers, or water collection points. “WaterSense product” means a product that has been designated as a WaterSense certified product under the WaterSense program operated by the United States Environmental Protection Agency, or a similar successor program.
(b) The sale of a water-conserving product or WaterSense product is exempted from the taxes imposed by this chapter if the sale takes place during the period described by § 151.333(c).