TEXAS SALES AND USE TAX EXEMPTION ON LABOR
Category: State
Labor for construction is not taxable for completing unfinished structures (construction), constructing new structures and for increasing the production capacity of a manufacturing or processing production unit in a petrochemical refinery or chemical plant. No application is required for this exemption.
Contacts
Sales Tax Division
Texas Comptroller of Public Accounts
111 E. 17th St.
Austin, TX 78774-0100 78774-0100
Phone: 800-252-5555
