Tex.
Tax Code Section 151.0048
Real Property Service
(a)
Except as provided by Subsection (b), “real property service” means:(1)
landscaping;(2)
the care and maintenance of lawns, yards, or ornamental trees or other plants;(3)
the removal or collection of garbage, rubbish, or other solid waste other than:(A)
hazardous waste;(B)
industrial solid waste;(C)
waste material that results from an activity associated with the exploration, development, or production of oil, gas, geothermal resources, or any other substance or material regulated by the Railroad Commission of Texas under Section 91.101 (Rules and Orders), Natural Resources Code;(D)
domestic sewage or an irrigation return flow, to the extent the sewage or return flow does not constitute garbage or rubbish; and(E)
industrial discharges subject to regulation by permit issued pursuant to Chapter 26 (Water Quality Control), Water Code;(4)
building or grounds cleaning, janitorial, or custodial services;(5)
a structural pest control service covered by Section 1951.003 (Business of Structural Pest Control), Occupations Code; or(6)
the surveying of real property.(b)
“Real property service” does not include a service listed under Subsection (a) if the service is purchased by a contractor as part of the improvement of real property with a new structure to be used as a residence or other improvement immediately adjacent to the new structure and used in the residential occupancy of the structure.(b-1)
“Real property service” does not include a service listed under Subsection (a) if the service is performed by a landman and is necessary to negotiate or secure land or mineral rights for acquisition or trade, including:(1)
determining ownership;(2)
negotiating a trade or agreement regarding land or mineral rights;(3)
drafting and administering contractual agreements;(4)
ensuring that all governmental regulations are complied with; and(5)
any other action necessary to complete the transaction related to a service described by this subsection, other than an information service described by Section 151.0038.(c)
In this section, “contractor” means a person who makes an improvement on real estate and who, as a necessary or incidental part of the service, incorporates tangible personal property into the property improved. The term includes a builder, developer, speculative builder, or other person acting as a builder to improve residential real property.(1)
a transfer of title or possession of tangible personal property;(2)
the exchange, barter, lease, or rental of tangible personal property;(3)
the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;(4)
the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;(5)
the furnishing and distribution of tangible personal property by a social club or fraternal organization to anyone;(6)
the furnishing, preparation, or service of food, meals, or drinks;(7)
a transfer of the possession of tangible personal property if the title to the property is retained by the seller as security for the payment of the price; or(8)
a transfer of the title or possession of tangible personal property that has been produced, fabricated, or printed to the special order of the customer.
Source:
Section 151.0048 — Real Property Service, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.0048
(accessed Apr. 29, 2024).