TheDMAWay

Texas Tax Exemptions for Businesses Affected by Hurricane Harvey

by DMA Staff | Sep 13, 2017
DMA Business Damage Relief for Hurrican Harvey and Natural Disasters
If your business facilities were damaged by Hurricane Harvey, you will probably purchase services to restore your property. You should know that sales tax is due on many services in Texas, including:
  • services to repair, restore, or remodel existing nonresidential real property (sales tax is not due on new construction labor or labor to repair, restore, or remodel residential real property, such as homes, duplexes, apartment complexes, condominiums, and nursing or retirement homes);
  • repair, remodeling, maintenance, and restoration of tangible personal property (e.g., office furniture and office equipment);
  • laundry, dry cleaning, and upholstery or carpet cleaning services;
  • building or grounds cleaning, janitorial, or custodial services;
  • landscaping and lawn maintenance services; and
  • garbage and other waste collection or removal services

DMA has put together a comprehensive white paper detailing exemptions pertaining to property tax and sales/use tax exemptions and provisions. To download this white paper, please click here.