Texas SB2020 excludes real property repair and remodeling services from sales and use taxes.

Texas SB2020 amends the Tax Code to exclude real property repair and remodeling services from sales and use taxes. The bill modifies the definition of "taxable services" to exclude these services. It also adjusts the definition of "restore" to clarify that it does not include real property repair or remodeling services. The changes do not affect tax liability accruing before the effective date of the Act, which is September 1, 2025.

Texas SB2020 excludes real property repair and remodeling services from sales and use taxes.

Texas SB2020 amends the Tax Code to exclude real property repair and remodeling services from sales and use taxes. The bill modifies the definition of "taxable services" to exclude these services. It also adjusts the definition of "restore" to clarify that it does not include real property repair or remodeling services. The changes do not affect tax liability accruing before the effective date of the Act, which is September 1, 2025.