Sec. 151.338. ENVIRONMENT AND CONSERVATION SERVICES. The services involved in the repair, remodeling, maintenance, or restoration of tangible personal property are not taxable under this chapter if the repair, remodeling, maintenance, or restoration is required by statute, ordinance, order, rule, or regulation of any commission, agency, court, or political, governmental, or quasi-governmental entity in order to protect the environment or to conserve energy.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 16, eff. Oct. 2, 1984.
Section: Previous 151.332 151.333 151.3335 151.334 151.335 151.336 151.337 151.338 151.339 151.340 151.341 151.3415 151.342 151.343 151.344 NextLast modified: September 28, 2016