Texas Tax Code

§ 151.354 — SERVICES BY EMPLOYEES OF PROPERTY MANAGEMENT COMPANIES

TX § 151.354Title 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)There are exempted from the taxes imposed by this chapter services performed by an employee of a property management company if:

(1)the employee is permanently assigned to one rental property by the property management company;

(2)the property management company is reimbursed on a dollar-for-dollar basis for the services provided; and

(3)the employee remains assigned to that property while employed by successive owners or management companies.

(b)This exemption does not apply to services performed by an employee for properties other than the one to which the employee is permanently assigned.

(c)For purposes of this section, a person is an employee of a property management company if either the property management company or an affiliate of the property management company employs the person.

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Legislative history

Added by Acts 1999, 76th Leg., ch. 1467, Sec. 2.23, eff. Oct. 1, 1999.