TX HB3089

Removes "real property repair and remodeling" from the list of taxable services subject to Texas sales and use tax under Section 151.0101 of the Tax Code

Amends disaster area restoration labor exemptions to apply only to tangible personal property, removing references to real property restoration services

Repeals Section 151.0047 (which defined "real property repair and remodeling"), Section 151.3501, and related provisions in Sections 321.203(n) and 323.203(m) of the Tax Code

Updates marketplace sales provisions in both municipal (Chapter 321) and county (Chapter 323) sales tax codes to remove references to the now-excluded real property repair and remodeling services

Takes effect September 1, 2025, with tax liability accrued before that date remaining subject to former law for collection and enforcement purposes