Sec. 151.0101. "TAXABLE SERVICES". (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:
(A) aircraft;
(B) a ship, boat, or other vessel, other than:
(i) a taxable boat or motor as defined by Section 160.001;
(ii) a sports fishing boat; or
(iii) any other vessel used for pleasure;
(C) the repair, maintenance, and restoration of a motor vehicle; and
(D) the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service;
(6) telecommunications services;
(7) credit reporting services;
(8) debt collection services;
(9) insurance services;
(10) information services;
(11) real property services;
(12) data processing services;
(13) real property repair and remodeling;
(14) security services;
(15) telephone answering services;
(16) Internet access service; and
(17) a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.
(b) The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 2, eff. Oct. 2, 1984. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 3, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 12; Acts 1989, 71st Leg., ch. 1249, Sec. 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.021(a); Acts 1999, 76th Leg., ch. 394, Sec. 2, eff. Oct. 1, 1999; Acts 1999, 76th Leg., ch. 405, Sec. 54, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.008, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter A. General Provisions
Section 151.002. Applicability of Definitions, Etc
Section 151.0028. "Amusement Services"
Section 151.0031. "Computer Program"
Section 151.0033. "Cable Television Service"
Section 151.0034. "Credit Reporting Service"
Section 151.0035. "Data Processing Service"
Section 151.0036. "Debt Collection Service"
Section 151.0038. "Information Service"
Section 151.0039. "Insurance Service"
Section 151.00394. Internet Access Service
Section 151.004. "In This State"
Section 151.0045. "Personal Services"
Section 151.0047. "Real Property Repair and Remodeling"
Section 151.0048. Real Property Service
Section 151.005. "Sale" or "Purchase"
Section 151.006. "Sale for Resale
Section 151.007. "Sales Price" or "Receipts"
Section 151.0075. "Security Service"
Section 151.008. "Seller" or "Retailer"
Section 151.009. "Tangible Personal Property"
Section 151.0101. "Taxable Services"
Section 151.0102. "Telephone Answering Services"
Section 151.0103. Telecommunications Services
Section 151.01032. "Telephone Prepaid Calling Card"
Section 151.0104. Telephone Company