Sec. 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES. (a) A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services.
(b) The total amount charged for a service taxable under this chapter is subject to tax, including charges for labor, materials, overhead, and profit, regardless of whether such charges are separately identified to the purchaser of the service.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 18. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 20, eff. Sept. 1, 1993.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 151 - Limited Sales, Excise, and Use Tax
Subchapter C. Imposition and Collection of Sales Tax
Section 151.051. Sales Tax Imposed
Section 151.0515. Texas Emissions Reduction Plan Surcharge
Section 151.052. Collection by Retailer
Section 151.053. Sales Tax Brackets
Section 151.054. Gross Receipts Presumed Subject to Tax
Section 151.055. Sales of Items Acquired for Lease or Rental
Section 151.056. Property Consumed in Contracts to Improve Real Property
Section 151.0565. Taxable Items Sold or Provided Under Destination Management Services Contracts
Section 151.058. Property Used to Provide Taxable Services and Sale Price of Taxable Services
Section 151.0595. Single Local Tax Rate for Remote Sellers
Section 151.060. Property Consumed in Repair of Motor Vehicle
Section 151.061. Sourcing of Charges for Mobile Telecommunications Services