Texas § 151.3501 LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.

Texas Statutes

§ 151.3501 — LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.

Texas § 151.3501

Code TXTax Code

This text of Texas § 151.3501 (LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 151.3501 (2026).

Text

Sec. 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES.

(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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Sec. 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES. (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.