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

This bill would exempt labor for repairing and remodeling homes and buildings from Texas sales and use taxes. It adds "real property repair and remodeling" explicitly to the list of services not subject to tax under the Texas Tax Code. The exemption applies when contractors separately itemize labor charges on invoices. It does not cover repairs to vehicles, commercial boats, aircraft, or computer programs. This change would reduce costs for homeowners and contractors performing residential property improvements.