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.