Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.0047 (2026)

"real Property Repair And Remodeling"

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Sec. 151.0047. "REAL PROPERTY REPAIR AND REMODELING". (a) "Real property repair and remodeling" means the repair, restoration, remodeling, or modification of an improvement to real property other than:

(1) a structure or separate part of a structure used as a residence;

(2) an improvement immediately adjacent to a structure described by Subdivision (1) of this section and used in the residential occupancy of the structure or separate part of the structure by the person using the structure or part as a residence; or

(3) an improvement to a manufacturing or processing production unit in a petrochemical refinery or chemical plant that provides increased capacity in the production unit.

(b) In this section:

(1) "Increased capacity" means the capability to produce:

(A) additional products or services as measured by units per hour or units per year; or

(B) a new product or service.

(2) "Production unit" means a group of manufacturing and processing machines and ancillary equipment that together are necessary to create or produce a physical or chemical change beginning with the first processing of the raw material and ending with the finished product.

(3) "New product" means a product that:

(A) has different product properties and a different commercial application than the product previously manufactured or processed by the production unit that produced the previous product; and

(B) is not created by straining or purifying an existing product or by making cosmetic changes, such as adding or removing color or odor, to or from an existing product.

Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 7. Amended by Acts 1991, 72nd Leg., ch. 705, Sec. 11, eff. Sept. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 7, eff. Oct. 1, 1995; Acts 1997, 75th Leg., ch. 1040, Sec. 12, eff. Sept. 1, 1997.

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1999–2025 · leading case: Rylander v. Associated Technics Co., 987 S.W.2d 947 (Tex. App.—Austin 1999).
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Rylander v. Associated Technics Co., 987 S.W.2d 947 (Tex. App.—Austin 1999). · cites it 2× “Laws 2520 , 2521 ( Tex. Tax Code Ann. § 151.0047 (West 1992), since amended).”
Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App.—Austin 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). · cites it 3× “Under TEX. TAX CODE ANN. Section 151.0047 and 151.”
Carole Keeton Rylander v. Associated Technics Co., No. 03-98-00322-CV (Tex. App.—Austin Mar. 25, 1999). · cites it 2× “Laws 2520 , 2521 ( Tex. Tax Code Ann. § 151.0047 (West 1992), since amended).”
Chevron Pipeline Co. v. Carole Keeton Strayhorn, No. 03-05-00449-CV (Tex. App.—Austin Oct. 26, 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Chevron Pipeline Co. v. Carole Keeton Strayhorn, No. 03-05-00449-CV (Tex. App.—Austin Oct. 26, 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Chevron Pipeline Co. v. Carole Keeton Strayhorn, No. 03-05-00449-CV (Tex. App.—Austin Aug. 4, 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Chevron Pipeline Co. v. Carole Keeton Strayhorn, No. 03-05-00449-CV (Tex. App.—Austin Aug. 4, 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Tex. Tax Code § 151.0047(a): 1 case
Glenn Hegar v. Championx, LLC, No. 15-24-00111-CV (Tex. App.—15th Dist. Mar. 27, 2025). “Under TEX. TAX CODE ANN. Section 151.0047 and 151.”
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