Texas Tax Code 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 § 91.101, 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 Code;
(4) building or grounds cleaning, janitorial, or custodial services;
(5) a structural pest control service covered by § 1951.003, 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.
Terms Used In Texas Tax Code 151.0048
- Improvement: means :
(A) a building, structure, fixture, or fence erected on or affixed to land;
(B) a transportable structure that is designed to be occupied for residential or business purposes, whether or not it is affixed to land, if the owner of the structure owns the land on which it is located, unless the structure is unoccupied and held for sale or normally is located at a particular place only temporarily; or
(C) for purposes of an entity created under § 52, Article III, or § 59, Article XVI, Texas Constitution, the:
(i) subdivision of land by plat;
(ii) installation of water, sewer, or drainage lines; or
(iii) paving of undeveloped land. See Texas Tax Code 1.04 - Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: means :
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision. See Texas Tax Code 1.04
(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 § 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.