The bill, H.B. No. 3089, proposes amendments to the Texas Tax Code to exclude real property repair and remodeling services from sales and use taxes. Specifically, it removes the classification of "real property repair and remodeling" from the list of taxable services in Section 151.0101(a) and repeals related sections, including 151.0047, which defined these services. Additionally, it clarifies that labor to restore tangible personal property is exempt from taxes if the charge is separately itemized and the restoration occurs in a disaster area.

The bill also makes adjustments to the definitions and provisions related to the sale of taxable items by marketplace sellers, ensuring that such sales are consummated at the location where the item is delivered or where possession is taken by the purchaser. The changes will take effect on September 1, 2025, and the bill stipulates that tax liabilities incurred before this date will remain governed by the previous law.

Statutes affected:
Introduced: Tax Code 151.0101, Tax Code 151.350, Tax Code 151.0047 (Tax Code 151)