Sec. 151.0047. "REAL PROPERTY REPAIR AND REMODELING". (a) "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than:
(1) a structure or separate part of a structure used as a residence;
(2) an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure or separate part of the structure by the person using the structure or part as a residence; or
(3) an improvement to a manufacturing or processing production unit in a petrochemical refinery or chemical plant that provides increased capacity in the production unit.
(b) In this section:
(1) "Increased capacity" means the capability to produce:
(A) additional products or services as measured by units per hour or units per year; or
(B) a new product or service.
(2) "Production unit" means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product.
(3) "New product" means a product that:
(A) has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product; and
(B) is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 7. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 11, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 12, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.002. Applicability of Definitions, Etc
Section 151.0028. "Amusement Services"
Section 151.0031. "Computer Program"
Section 151.0033. "Cable Television Service"
Section 151.0034. "Credit Reporting Service"
Section 151.0035. "Data Processing Service"
Section 151.0036. "Debt Collection Service"
Section 151.0038. "Information Service"
Section 151.0039. "Insurance Service"
Section 151.00394. Internet Access Service
Section 151.004. "In This State"
Section 151.0045. "Personal Services"
Section 151.0047. "Real Property Repair and Remodeling"
Section 151.0048. Real Property Service
Section 151.005. "Sale" or "Purchase"
Section 151.006. "Sale for Resale
Section 151.007. "Sales Price" or "Receipts"
Section 151.0075. "Security Service"
Section 151.008. "Seller" or "Retailer"
Section 151.009. "Tangible Personal Property"
Section 151.0101. "Taxable Services"
Section 151.0102. "Telephone Answering Services"
Section 151.0103. Telecommunications Services
Section 151.01032. "Telephone Prepaid Calling Card"
Section 151.0104. Telephone Company