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Texas Tax Code - TAX § 151.3501. Labor to Restore, Repair, or Remodel Historic Sites

Current as of January 01, 2024 | Updated by FindLaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.3501. Labor to Restore, Repair, or Remodel Historic Sites - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-3501/

Read this complete Texas Tax Code - TAX § 151.3501. Labor to Restore, Repair, or Remodel Historic Sites on Westlaw. Westlaw subscription required.

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