Texas Tax Code

§ 151.350 — LABOR TO RESTORE CERTAIN PROPERTY

TX § 151.350Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if:

(1)the amount of the charge for labor is separately itemized; and

(2)the restoration is performed on property damaged within a disaster area by the condition that caused the area to be declared a disaster area.

(b)The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.

(c)In this section, "disaster area" means:

(1)an area declared a disaster area by the governor under Chapter 418, Government Code; or

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Legislative history

Added by Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999.