Texas landlord and tenant rules

Seayora publishes 8 Texas rules, covering contractor sales tax, notice periods, security deposits. Every one is generated from the statute it cites — the same rule Seayora's own deadline engine enforces on a live tenancy — and carries the date it was last checked.

Texas at a glance

RuleTexas
Do contractors charge sales tax in Texas?Depends on the contract
Is appliance repair taxable in Texas?Taxable, with the parts
Is contractor labor taxable in Texas?Taxable — commercial only
How many days does a tenant get to pay late rent in Texas?3 days
How much notice does a landlord have to give before entering in Texas?24 hours
How much notice does a landlord have to give before raising the rent in Texas?30 days
How much notice must a landlord give to end a tenancy in Texas?30 days
How long does a landlord have to return a security deposit in Texas?30 days

Contractor sales tax in Texas

Do contractors charge sales tax in Texas?

In Texas it depends on how the contract is written. Under a lump-sum contract the contractor is the CONSUMER of the materials and charges the customer no sales tax. Under a separated or time-and-materials contract the contractor is a RETAILER of the materials and must charge the customer sales tax on them. Texas also has county, city or special-district rates on top of the state rate, so the rate depends on where the job site is, not where the contractor is based. Source: 34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).

Two independent axes. RESIDENTIAL repair, remodel and restoration is not taxable, and neither is new construction of any kind. NONRESIDENTIAL repair, remodel and restoration is fully taxable on labor and materials together — and for that work the lump-sum/separated distinction no longer changes the answer. The contract-type rule still governs new construction and residential work: lump-sum makes the contractor the consumer, separated makes them the retailer of the incorporated materials. Separated INVOICES do not create a separated contract unless the contract itself requires them.

Full answer and the checkable figures.

Is appliance repair taxable in Texas?

Yes. Texas taxes the LABOR on repairs to tangible personal property — an appliance, a boiler or a unit that never becomes part of the building — as well as the parts. This is a different question from work on the real property itself: the same technician on the same visit can be doing taxable work on an appliance and differently treated work on the structure, and the invoice has to tell them apart. Source: 34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).

Two independent axes. RESIDENTIAL repair, remodel and restoration is not taxable, and neither is new construction of any kind. NONRESIDENTIAL repair, remodel and restoration is fully taxable on labor and materials together — and for that work the lump-sum/separated distinction no longer changes the answer. The contract-type rule still governs new construction and residential work: lump-sum makes the contractor the consumer, separated makes them the retailer of the incorporated materials. Separated INVOICES do not create a separated contract unless the contract itself requires them.

Full answer and the checkable figures.

Is contractor labor taxable in Texas?

It depends on the property. Texas taxes the LABOR on repair and maintenance work to COMMERCIAL or non-residential real property, but not the same work on residential property. Repair and maintenance is not the same thing as a capital improvement, which is exempt to the customer in Texas — the classification of the job is what decides the tax, not the wording on the invoice. Source: 34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).

Two independent axes. RESIDENTIAL repair, remodel and restoration is not taxable, and neither is new construction of any kind. NONRESIDENTIAL repair, remodel and restoration is fully taxable on labor and materials together — and for that work the lump-sum/separated distinction no longer changes the answer. The contract-type rule still governs new construction and residential work: lump-sum makes the contractor the consumer, separated makes them the retailer of the incorporated materials. Separated INVOICES do not create a separated contract unless the contract itself requires them.

Full answer and the checkable figures.

Notice periods in Texas

How many days does a tenant get to pay late rent in Texas?

In Texas, a landlord must give a written demand and allow 3 days to pay before starting a nonpayment case. This is Tex. Prop. Code §§ 91.001, 24.005.

No statutory entry notice — 24 hours is customary. Late rent: 3-day notice to vacate unless the lease sets another period.

Full answer and the checkable figures.

How much notice does a landlord have to give before entering in Texas?

In Texas, a landlord must give 24 hours notice before entering an occupied rental, other than in an emergency. This is Tex. Prop. Code §§ 91.001, 24.005.

No statutory entry notice — 24 hours is customary. Late rent: 3-day notice to vacate unless the lease sets another period.

Full answer and the checkable figures.

How much notice does a landlord have to give before raising the rent in Texas?

In Texas, a landlord must give 30 days written notice before raising the rent. This is Tex. Prop. Code §§ 91.001, 24.005.

No statutory entry notice — 24 hours is customary. Late rent: 3-day notice to vacate unless the lease sets another period.

Full answer and the checkable figures.

How much notice must a landlord give to end a tenancy in Texas?

In Texas, a landlord must give 30 days written notice to end a tenancy or decline to renew it. This is Tex. Prop. Code §§ 91.001, 24.005.

No statutory entry notice — 24 hours is customary. Late rent: 3-day notice to vacate unless the lease sets another period.

Full answer and the checkable figures.

Security deposits in Texas

How long does a landlord have to return a security deposit in Texas?

In Texas, a landlord has 30 days after the tenancy ends to return the security deposit, together with an itemised statement of any deductions. This is Tex. Prop. Code § 92.103.

Full answer and the checkable figures.

Sources

  • 34 Tex. Admin. Code §3.291 (Contractors) and §3.357 (Nonresidential real property repair, remodeling and restoration).
  • Tex. Prop. Code § 92.103
  • Tex. Prop. Code §§ 91.001, 24.005

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses these rules

Seayora computes the deadline this rule sets from the tenancy’s own dates, shows it on the lease and the deposit statement, and reminds the landlord before it falls due — so the answer above is not reference material sitting beside the product, it is the rule the product enforces.

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