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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.