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Texas Tax Code

§ 151.0101 — "TAXABLE SERVICES"

TX § 151.0101Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. A. GENERAL PROVISIONS

Statute text

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(a)"Taxable services" means:
(1)amusement services;
(2)cable television services;
(3)personal services;
(4)motor vehicle parking and storage services;
(5)the repair, remodeling, maintenance, and restoration of tangible personal property, except:

Legislative history

Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405), Sec. 8, eff. July 1, 2025.