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.