Sales Tax Exemption Available for Tornado Victims in Texas

Monday, April 30th, 2012

 
 
Share
Link
Texas
General

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.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

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.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...

Guided Hunting and Fishing Trips are Taxable in Washington

Wednesday, February 27th, 2019 -The Washington Department of Revenue recently published guidance stating that guided hunting and fishing trips...