Tex. Tax Code § 151.350 · Subchapter H. EXEMPTIONS
LABOR TO RESTORE CERTAIN PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if:
(1) the amount of the charge for labor is separately itemized; and
(2) the restoration is performed on property damaged within a disaster area by the condition that caused the area to be declared a disaster area.
(b) The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.
(c) In this section, "disaster area" means:
(1) an area declared a disaster area by the governor under Chapter 418, Government Code; or
(2) an area declared a disaster area by the president of the United States under 42 U.S.C. Section 5141.
(d) In this section, "restore" means:
(1) launder, clean, repair, treat, or apply protective chemicals to an item, to the extent the service is a personal service as defined in Section 151.0045; and
(2) repair, restore, or remodel, to the extent the service is:
(A) a real property repair or remodeling service as defined in Section 151.0047; or
(B) defined as a taxable service in Section 151.0101(a)(5).
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 eb9e5517503403008ccf5dcaa0cab4e5651aaa55024ff868d2b9a6312b2d8208
- 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
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