By:  Jackson                                           S.B. No. 808
         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 the exemption of services to restore property or items
 1-3     located in disaster areas.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 151.350(d), Tax Code, is amended to read
 1-6     as follows:
 1-7           Sec. 151.350(d)  In this section, "restore" means:
 1-8           (1)  launder, clean, repair, treat, or apply protective
 1-9     chemicals to an item, to the extent the service is a personal
1-10     service as defined in Section 151.0045; [and]
1-11           (2)  repair, restore, or remodel, to the extent the service
1-12     is:
1-13                 (A)  a real property repair or remodeling service as
1-14     defined in Section 151.0047; or
1-15                 (B)  defined as a taxable service in Section
1-16     151.0101(a)(5);
1-17           (3)  the performance of landscaping services;
1-18           (4)  the care and maintenance of lawns, yards, or ornamental
1-19     trees or other plants; and
1-20           (5)  the removal or collection of garbage, rubbish, or other
1-21     solid waste.
1-22           SECTION 2.  This act takes effect September 1, 2001.