Texas § TX.151.350 - LABOR TO RESTORE CERTAIN PROPERTY
Full text of Texas The Texas Constitution § TX.151.350 — LABOR TO RESTORE CERTAIN PROPERTY, with citation guidance and answers to common questions.
§ TX.151.350. LABOR TO RESTORE CERTAIN PROPERTY
LABOR TO RESTORE CERTAIN PROPERTY. (a) Labor to restore real or tangible personal 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 is performed on property damaged within a disaster area by the condition that caused the area to be declared a disaster area. (b) The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service. (c) In this section, "disaster area" means: (1) an area declared a disaster area by the governor under Chapter 418 , Government Code; or (2) an area declared a disaster area by the president of the United States under 42 U.S.C. Section 5141. (d) In this section, "restore" means: (1) launder, clean, repair, treat, or apply protective chemicals to an item, to the extent the service is a personal service as defined in Section 151.0045 ; and (2) repair, restore, or remodel, to the extent the service is: (A) a real property repair or remodeling service as defined in Section 151.0047 ; or (B) defined as a taxable service in Section 151.0101 (a)(5). Added by Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993. Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.350
What does The Texas Constitution § TX.151.350 cover?
Section TX.151.350 ("LABOR TO RESTORE CERTAIN PROPERTY") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.350?
A common citation format is "The Texas Constitution § TX.151.350" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.350 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.