By Reyna of Dallas                                    H.B. No. 2986
         77R8739 CBH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting landscaping and lawn work from the sales and
 1-3     use tax.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 151.0048(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  Except as provided by Subsection (b), "real property
 1-8     service" means:
 1-9                 (1)  [landscaping;]
1-10                 [(2)  the care and maintenance of lawns, yards, or
1-11     ornamental trees or other plants;]
1-12                 [(3)]  the removal or collection of garbage, rubbish,
1-13     or other solid waste other than:
1-14                       (A)  hazardous waste;
1-15                       (B)  industrial solid waste;
1-16                       (C)  waste material that results from an activity
1-17     associated with the exploration, development, or production of oil,
1-18     gas, geothermal resources, or any other substance or material
1-19     regulated by the Railroad Commission of Texas under Section 91.101,
1-20     Natural Resources Code;
1-21                       (D)  domestic sewage or an irrigation return
1-22     flow, to the extent the sewage or return flow does not constitute
1-23     garbage or rubbish; and
1-24                       (E)  industrial discharges subject to regulation
 2-1     by permit issued pursuant to Chapter 26, Water Code;
 2-2                 (2) [(4)]  building or grounds cleaning, janitorial, or
 2-3     custodial services;
 2-4                 (3) [(5)]  a structural pest control service covered by
 2-5     Section 2, Texas Structural Pest Control Act (Article 135b-6,
 2-6     Vernon's Texas Civil Statutes); or
 2-7                 (4) [(6)]  the surveying of real property.
 2-8           SECTION 2. Section 151.347, Tax Code, is repealed.
 2-9           SECTION 3. (a)  This Act takes effect July 1, 2001, if it
2-10     receives a vote of two-thirds of all the members elected to each
2-11     house, as provided by Section 39, Article III, Texas Constitution.
2-12     If this Act does not receive the vote necessary for effect on that
2-13     date, this Act takes effect October 1, 2001.
2-14           (b)  The change in law made by this Act does not affect taxes
2-15     imposed before the effective date of this Act, and the former law
2-16     is continued in effect for purposes of the liability for and
2-17     collection of those taxes.