Bill Text: TX SB2187 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the repeal of the sales tax imposed on real property repair and remodeling.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-22 - Referred to Finance [SB2187 Detail]
Download: Texas-2023-SB2187-Introduced.html
| 88R17043 TYPED | ||
| By: Hinojosa | S.B. No. 2187 | |
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| relating to the repeal of the sales tax imposed on real property | ||
| repair and remodeling. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.0047, Tax Code, is repealed. | ||
| SECTION 2. Subsection (a), Section 151.0101, Tax Code, is | ||
| amended to read as follows: | ||
| Sec. 151.0101. "TAXABLE SERVICES". (a) "Taxable services" | ||
| means: | ||
| (1) amusement services; | ||
| (2) cable television services; | ||
| (3) personal services; | ||
| (4) motor vehicle parking and storage services; | ||
| (5) the repair, remodeling, maintenance, and | ||
| restoration of tangible personal property, except: | ||
| (A) aircraft; | ||
| (B) a ship, boat, or other vessel, other than: | ||
| (i) a taxable boat or motor as defined by | ||
| Section 160.001; | ||
| (ii) a sports fishing boat; or | ||
| (iii) any other vessel used for pleasure; | ||
| (C) the repair, maintenance, and restoration of a | ||
| motor vehicle; and | ||
| (D) the repair, maintenance, creation, and | ||
| restoration of a computer program, including its development and | ||
| modification, not sold by the person performing the repair, | ||
| maintenance, creation, or restoration service; | ||
| (6) telecommunications services; | ||
| (7) credit reporting services; | ||
| (8) debt collection services; | ||
| (9) insurance services; | ||
| (10) information services; | ||
| (11) real property services; | ||
| (12) data processing services; | ||
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| (14) security services; | ||
| (15) telephone answering services; | ||
| (16) Internet access service; and | ||
| (17) a sale by a transmission and distribution | ||
| utility, as defined in Section 31.002, Utilities Code, of | ||
| transmission or delivery of service directly to an electricity | ||
| end-use customer whose consumption of electricity is subject to | ||
| taxation under this chapter. | ||
| SECTION 3. This Act takes effect October 1, 2023. | ||
