Texas Tax Code
§ 151.338 — ENVIRONMENT AND CONSERVATION SERVICES
TX § 151.338Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(a)Subject to Subsections (b) and (c), labor to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if:
(1)the repair, remodeling, maintenance, or restoration is required by statute, ordinance, order, rule, or regulation of any commission, agency, court, or political, governmental, or quasi-governmental entity in order to protect the environment or to conserve energy; and
(2)the charge for the labor is itemized separately from the charge for materials furnished.
(b)The exemption provided by Subsection (a) does not apply to the charge for materials furnished by the service provider to the purchaser as part of the service.
(c)Sixty-five percent of a lump-sum charge for labor and materials to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if:
(1)the repair, remodeling, maintenance, or restoration is required under the circumstances described by Subsection (a)(1); and
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Legislative history
Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525), Sec. 4, eff. June 10, 2019.