TITLE: Relating to the repeal of the sales tax imposed on real property repair and remodeling.

SUMMARY: Relating to the repeal of the sales tax imposed on real property repair and remodeling.

FULL TEXT:
AN ACT 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 Section 151.0047, Tax Code, is repealed.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; [(13) real property repair and remodeling;] (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.