| 1 | 1 | | 85R6419 ADM-D |
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| 2 | 2 | | By: Nevárez H.B. No. 1325 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the application of the sales and use tax to certain |
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| 8 | 8 | | services involving real property. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 151.0048(a), Tax Code, is amended to |
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| 11 | 11 | | read as follows: |
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| 12 | 12 | | (a) Except as provided by Subsection (b), "real property |
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| 13 | 13 | | service" means: |
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| 14 | 14 | | (1) landscaping; |
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| 15 | 15 | | (2) the care and maintenance of lawns, yards, or |
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| 16 | 16 | | ornamental trees or other plants; |
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| 17 | 17 | | (3) the removal or collection of garbage, rubbish, or |
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| 18 | 18 | | other solid waste other than: |
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| 19 | 19 | | (A) hazardous waste; |
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| 20 | 20 | | (B) industrial solid waste; |
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| 21 | 21 | | (C) waste material that results from an activity |
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| 22 | 22 | | associated with the exploration, development, or production of oil, |
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| 23 | 23 | | gas, geothermal resources, or any other substance or material |
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| 24 | 24 | | regulated by the Railroad Commission of Texas under Section 91.101, |
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| 25 | 25 | | Natural Resources Code; |
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| 26 | 26 | | (D) domestic sewage or an irrigation return flow, |
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| 27 | 27 | | to the extent the sewage or return flow does not constitute garbage |
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| 28 | 28 | | or rubbish; and |
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| 29 | 29 | | (E) industrial discharges subject to regulation |
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| 30 | 30 | | by permit issued pursuant to Chapter 26, Water Code; |
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| 31 | 31 | | (4) building or grounds cleaning, janitorial, or |
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| 32 | 32 | | custodial services; or |
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| 33 | 33 | | (5) a structural pest control service covered by |
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| 34 | 34 | | Section 1951.003, Occupations Code[; or |
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| 35 | 35 | | [(6) the surveying of real property]. |
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| 36 | 36 | | SECTION 2. Section 151.0048 (b-1), Tax Code, is repealed. |
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| 37 | 37 | | SECTION 3. The change in law made by this Act does not |
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| 38 | 38 | | affect tax liability accruing before the effective date of this |
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| 39 | 39 | | Act. That liability continues in effect as if this Act had not been |
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| 40 | 40 | | enacted, and the former law is continued in effect for the |
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| 41 | 41 | | collection of taxes due and for civil and criminal enforcement of |
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| 42 | 42 | | the liability for those taxes. |
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| 43 | 43 | | SECTION 4. This Act takes effect September 1, 2017. |
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