Texas § TX.151.338 - ENVIRONMENT AND CONSERVATION SERVICES
Full text of Texas The Texas Constitution § TX.151.338 — ENVIRONMENT AND CONSERVATION SERVICES, with citation guidance and answers to common questions.
§ TX.151.338. ENVIRONMENT AND CONSERVATION SERVICES
ENVIRONMENT AND CONSERVATION SERVICES. (a) Subject to Subsections (b) and (c), labor to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if: (1) 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; and (2) the charge for the labor is itemized separately from the charge for materials furnished. (b) The exemption provided by Subsection (a) does not apply to the charge for materials furnished by the service provider to the purchaser as part of the service. (c) Sixty-five percent of a lump-sum charge for labor and materials to repair, remodel, maintain, or restore tangible personal property is exempted from the taxes imposed by this chapter if: (1) the repair, remodeling, maintenance, or restoration is required under the circumstances described by Subsection (a)(1); and (2) the labor and materials are purchased for a health care facility, as defined by Section 108.002 , Health and Safety Code, or for an oncology center. Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 16, eff. Oct. 2, 1984. Amended by: Acts 2019, 86th Leg., R.S., Ch. 638 (S.B. 1525 ), Sec. 4, eff. June 10, 2019.
Frequently Asked Questions About Texas § TX.151.338
What does The Texas Constitution § TX.151.338 cover?
Section TX.151.338 ("ENVIRONMENT AND CONSERVATION SERVICES") 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.151.338?
A common citation format is "The Texas Constitution § TX.151.338" (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.151.338 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.