Sales Tax Exemption Available for Tornado Victims in Texas

Monday, April 30th, 2012


Texas Governor Rick Perry recently declared three counties--Dallas, Tarrant and Kaufman--disaster areas following severe storms and tornadoes. Tex. Tax Policy News (Comptroller of Pub. Accounts Apr. 2012). As a result of this declaration, separately stated charges for labor and repair services to restore real and personal property will be exempt from sales tax. Yet, equipment and materials used in the repair or restoration project will still be subject to tax. Pursuant to the controlling statute, only repair and labor performed on real or personal property damaged by the condition that caused the area to be declared a disaster area will be eligible for the sales tax exemption. Tex. Tax Code Ann. sec. 151.350. There is no time limit as to when the exemption may be claimed, so long as the repairs or restoration is in response to a declared disaster.

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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

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