By Chisum                                             H.B. No. 3025
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from the sales and use tax for environment
 1-3     and conservation services.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 151.338, Tax Code, is amended to read as
 1-6     follows:
 1-7           Sec. 151.338.  Environment and Conservation Services. (a)
 1-8     The services involved in the repair, remodeling, maintenance, or
 1-9     restoration of tangible personal property are not taxable under
1-10     this chapter if the repair, remodeling, maintenance, or restoration
1-11     services are purchased to meet or exceed the requirements of any
1-12     [is required by] statute, ordinance, order, rule, or regulation of
1-13     any commission, agency, court, or political, governmental, or
1-14     quasi-governmental entity in order to protect the environment or to
1-15     conserve energy.
1-16           (b)  The services involved in the repair, remodeling,
1-17     modification, or restoration of an improvement to real property are
1-18     not taxable under this chapter if the repair, remodeling,
1-19     modification, or restoration services are purchased to meet or
1-20     exceed the requirements of any statute, ordinance, order, rule, or
1-21     regulation of any commission, agency, court, or political,
1-22     governmental, or quasi-governmental entity in order to protect the
1-23     environment.
 2-1           SECTION 2.  This Act takes effect September 1, 2001.