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A BILL TO BE ENTITLED
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AN ACT
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relating to the repeal of the sales tax imposed on real property |
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repair and remodeling. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0047, Tax Code, is repealed. |
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SECTION 2. Subsection (a), Section 151.0101, Tax Code, is |
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amended to read as follows: |
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Sec. 151.0101. "TAXABLE SERVICES". (a) "Taxable services" |
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means: |
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(1) amusement services; |
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(2) cable television services; |
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(3) personal services; |
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(4) motor vehicle parking and storage services; |
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(5) the repair, remodeling, maintenance, and |
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restoration of tangible personal property, except: |
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(A) aircraft; |
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(B) a ship, boat, or other vessel, other than: |
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(i) a taxable boat or motor as defined by |
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Section 160.001; |
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(ii) a sports fishing boat; or |
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(iii) any other vessel used for pleasure; |
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(C) the repair, maintenance, and restoration of a |
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motor vehicle; and |
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(D) the repair, maintenance, creation, and |
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restoration of a computer program, including its development and |
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modification, not sold by the person performing the repair, |
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maintenance, creation, or restoration service; |
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(6) telecommunications services; |
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(7) credit reporting services; |
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(8) debt collection services; |
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(9) insurance services; |
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(10) information services; |
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(11) real property services; |
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(12) data processing services; |
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(13) real property repair and remodeling; |
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(14) security services; |
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(15) telephone answering services; |
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(16) Internet access service; and |
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(17) a sale by a transmission and distribution |
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utility, as defined in Section 31.002, Utilities Code, of |
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transmission or delivery of service directly to an electricity |
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end-use customer whose consumption of electricity is subject to |
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taxation under this chapter. |
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SECTION 3. This Act takes effect October 1, 2023. |