Texas Tax Code
§ 151.0048 — REAL PROPERTY SERVICE
TX § 151.0048Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS
Statute text
View on source(a)Except as provided by Subsection (b), "real property service" means:
(1)landscaping;
(2)the care and maintenance of lawns, yards, or ornamental trees or other plants;
(3)the removal or collection of garbage, rubbish, or other solid waste other than:
(A)hazardous waste;
(B)industrial solid waste;
…
Legislative history
Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 1, eff. September 1, 2007.