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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 and use tax to certain |
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services involving real property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0048(a), Tax Code, is amended to |
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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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SECTION 2. Section 151.0048 (b-1), Tax Code, is repealed. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2017. |