| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the application of the sales tax to services for |
|
|
repairing and remodeling certain historic 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 to a structure that: |
|
|
(A) is included in the National Registry of |
|
|
Historic Places or has been designated as a historic structure or |
|
|
building by a state agency or by a local ordinance or order; |
|
|
(B) is used for nonindustrial commercial |
|
|
purposes; and |
|
|
(C) 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. 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. |
|
|
SECTION 3. This Act takes effect October 1, 2007. |