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Floor Packet Page No. 49                                                    



	

Amend CSHB 3 in Section 171.1012, Tax Code, as added by 

SECTION 3 of the bill (page 31) by adding a new Subsection (c-1) to 

read as follows:

	(c-1)  Notwithstanding any other provision of this section, 

a taxable entity that is primarily engaged in retail trade may 

subtract as a cost of goods sold labor charges for the repair of:

		(1)  products held for resale; and                                     

		(2)  products brought to the taxable entity for repair.