Tex. Tax Code § 151.3501 · Subchapter H. EXEMPTIONS
LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Labor to restore, repair, or remodel an improvement to real 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, repair, or remodeling is performed on an improvement to real property listed in the National Register of Historic Places.
(b) The exemption provided by this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 209, Sec. 23, eff. Oct. 1, 2003.
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 33e5032cd5462f2c6f9a3e8e3ff846c6659525f39e4b413d4bf7c453e5d011d0
- 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
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.