79R2986 DAK-D
By: Veasey H.B. No. 2787
A BILL TO BE ENTITLED
AN ACT
relating to the application of the sales tax to services for
repairing and remodeling certain commercial properties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.0047(a), Tax Code, is amended to
read as follows:
(a) "Real property repair and remodeling" means the repair,
restoration, remodeling, or modification of an improvement to real
property other than:
(1) a structure or separate part of a structure used as
a residence;
(2) an improvement immediately adjacent to a structure
described by Subdivision (1) of this section and used in the
residential occupancy of the structure or separate part of the
structure by the person using the structure or part as a residence;
[or]
(3) an improvement to a manufacturing or processing
production unit in a petrochemical refinery or chemical plant that
provides increased capacity in the production unit; or
(4) an improvement that has a value of more than
$500,000 and is a structure or separate part of a structure that:
(A) is used for nonindustrial commercial
purposes; and
(B) is located inside the boundaries of the most
populous municipality in a county in which two or more
municipalities each with a population of more than 300,000 are
located.
SECTION 2. (a) This Act takes effect October 1, 2005.
(b) The change in law made by this Act does not affect taxes
imposed before the effective date of this Act, and the law in effect
before the effective date of this Act is continued in effect for the
purposes of the liability for and collection of those taxes.