Transact-SQL Statements Allowed in Transactions
You can use all Transact-SQL statements in an explicit transaction, except for the following statements:
CREATE FULLTEXT INDEX
ALTER FULLTEXT CATALOG
ALTER FULLTEXT INDEX
DROP FULLTEXT CATALOG
DROP FULLTEXT INDEX
CREATE FULLTEXT CATALOG
You also cannot use the following:
Full-text system stored procedures in an explicit transaction. For more information, see Full-Text Search Stored Procedures (Transact-SQL).
sp_dboption to set database options or use any system procedures that modify the master database inside explicit or implicit transactions.
UPDATE STATISTICS can be used inside an explicit transaction. However, UPDATE STATISTICS commits independently of the enclosing transaction and cannot be rolled back.