Tex. Tax Code § 151.347
This is the official text of Tex. Tax Code § 151.347, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.347. CERTAIN LAWN AND YARD SERVICE.
Official statutory text
There are exempted from the taxes imposed by this chapter lawn mowing and other yard maintenance:
(1) performed by an individual younger than 18 years of age whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000;
(2) performed by an individual 65 years of age or older whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000; or
(3) performed by an individual:
(A) who is self-employed; and
(B) whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000.
(1) performed by an individual younger than 18 years of age whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000;
(2) performed by an individual 65 years of age or older whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000; or
(3) performed by an individual:
(A) who is self-employed; and
(B) whose total receipts from taxable services described by Section 151.0048(1) or (2) of this code in the most recent four calendar quarters do not exceed $5,000.
Status: in_force · Read it on the official government site
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