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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the sales tax to the surveying of |
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real property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 151.0048(a) and (b), Tax Code, are |
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amended to read as follows: |
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(a) Except as provided by Subsection (b), "real property |
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service" means: |
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(1) landscaping; |
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(2) the care and maintenance of lawns, yards, or |
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ornamental trees or other plants; |
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(3) the removal or collection of garbage, rubbish, or |
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other solid waste other than: |
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(A) hazardous waste; |
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(B) industrial solid waste; |
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(C) waste material that results from an activity |
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associated with the exploration, development, or production of oil, |
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gas, geothermal resources, or any other substance or material |
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regulated by the Railroad Commission of Texas under Section 91.101, |
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Natural Resources Code; |
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(D) domestic sewage or an irrigation return flow, |
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to the extent the sewage or return flow does not constitute garbage |
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or rubbish; and |
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(E) industrial discharges subject to regulation |
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by permit issued pursuant to Chapter 26, Water Code; |
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(4) building or grounds cleaning, janitorial, or |
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custodial services; or |
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(5) a structural pest control service covered by |
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Section 1951.003, Occupations Code[; or
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[(6)the surveying of real property]. |
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(b) "Real property service" does not include: |
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(1) a service listed under Subsection (a) if the |
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service is purchased by a contractor as part of the improvement of |
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the real property with a new structure to be used as a residence or |
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other improvement immediately adjacent to the new structure and |
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used in the residential occupancy of the structure; or |
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(2) the surveying of real property. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before that date is continued in effect for the |
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purpose of the liability for and collection of those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |