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TX SB2020
Bill
Status
3/6/2025
Primary Sponsor
Donna Campbell
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AI Summary
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Removes "real property repair and remodeling" from the list of taxable services subject to Texas sales and use tax, effectively exempting these services from state and local sales taxes
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Repeals Section 151.0047 of the Tax Code, which defines "real property repair and remodeling," along with related provisions in Sections 151.3501, 321.203(n), and 323.203(m)
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Modifies the disaster area labor exemption to apply only to tangible personal property restoration, removing references to real property restoration services
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Updates marketplace seller tax provisions in municipal and county sales tax codes to remove references to the repealed real property repair and remodeling subsections
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Takes effect September 1, 2025, with tax liability accrued before that date continuing under existing law
Legislative Description
Relating to the exclusion of real property repair and remodeling services from sales and use taxes.
Property Interests
Last Action
Left pending in committee
4/9/2025