Relating to the exclusion of real property repair and remodeling services from sales and use taxes.

HB 3089 exempts real property repair and remodeling services (such as fixing roofs, updating kitchens, or renovating homes) from Texas sales and use taxes. This applies to residential properties but excludes repairs for aircraft, most boats (except pleasure vessels), and motor vehicles. The bill clarifies that contractors must separately itemize labor charges for these exempt services on invoices. Homeowners, contractors, and the residential construction industry directly benefit by avoiding sales tax on these common home improvement services.