Sec. 151.3501. LABOR TO RESTORE, REPAIR, OR REMODEL HISTORIC SITES. (a) Labor to restore, repair, or remodel an improvement to real 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, repair, or remodeling is performed on an improvement to real property listed in the National Register of Historic Places.
(b) The exemption provided by this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.
Added by Acts 2003, 78th Leg., ch. 209, Sec. 23, eff. Oct. 1, 2003.
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