Texas Tax Code

§ 151.3111 — SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY

TX § 151.3111Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)Subject to Section 151.1551, a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, would be exempted under this chapter because of the nature of the property, its use, or a combination of its nature and use, is exempted from this chapter.

(b)Subsection (a) does not apply to the performance of a service on:

(1)tangible personal property that would be exempted solely because of the exempt status of the seller of the property;

(2)tangible personal property that is exempted solely because of the application of Section 151.303, 151.304, or 151.306;

(3)motor vehicles, trailers, or semitrailers as defined, taxed, or exempted by Chapter 152; or

(4)a taxable boat or motor as defined by Section 160.001.

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Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 2, eff. September 1, 2011.