Tex. Lab. Code § 201.072 · Subchapter E. EXCEPTIONS TO EMPLOYMENT
SERVICE AS REAL ESTATE BROKER.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this subtitle, "employment" does not include:
(1) service performed by an individual as a real estate broker or salesperson if:
(A) the individual engages in activity described by the definition of " broker" in Section 1101.002, Occupations Code;
(B) the individual is licensed as a broker or salesperson by the Texas Real Estate Commission;
(C) substantially all remuneration for the service, whether in cash or other form of payment, is directly related to sales or other output, including the performance of the service, and not to the number of hours worked; and
(D) the service is performed under a written contract between the individual and the person for whom the service is performed, and the contract provides that the individual is not treated as an employee with respect to the service for federal tax purposes; or
(2) service performed by an individual as an instructor of a person licensed or seeking a license as a real estate broker or salesperson if:
(A) the individual instructs in an educational program or course approved by the Texas Real Estate Commission; and
(B) the service is performed under a written contract between the individual and the person for whom the service is performed and the contract provides that the individual is not treated as an employee with respect to the service for federal tax purposes.
Notes and commentary — not statutory text
History
Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2003, 78th Leg., ch. 1276, Sec. 14A.788, eff. Sept. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LA/htm/LA.201.htm
- Text hash
- sha256 043672ef39f8de9e8d9cd0680dcd594dd893c63a0c05532596346beb0d3d7ea0
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.