Section 151.350 - Labor to Restore Certain Property(a) Labor to restore real or tangible personal property is exempted from the taxes imposed by this chapter if:(1) the amount of the charge for labor is separately itemized; and(2) the restoration is performed on property damaged within a disaster area by the condition that caused the area to be declared a disaster area.(b) The exemption under this section does not apply to tangible personal property transferred by the service provider to the purchaser as part of the service.(c) In this section, "disaster area" means: (1) an area declared a disaster area by the governor under Chapter 418, Government Code; or(2) an area declared a disaster area by the president of the United States under 42 U.S.C. Section 5141.(d) In this section, "restore" means: (1) launder, clean, repair, treat, or apply protective chemicals to an item, to the extent the service is a personal service as defined in Section 151.0045; and(2) repair, restore, or remodel, to the extent the service is:(A) a real property repair or remodeling service as defined in Section 151.0047; or(B) defined as a taxable service in Section 151.0101(a)(5). Acts 1999, 76th Leg., ch. 1467, Sec. 2.22, eff. Oct. 1, 1999 Amended by Acts 1995, 74th Leg., ch. 1000, Sec. 20, eff. Oct. 1, 1995Added by Acts 1993, 73rd Leg., ch. 587, Sec. 17, eff. Oct. 1, 1993.