Sec. 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE. (a) Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing that service except electricity and gas, and shall collect the tax due under this chapter from the customer.
(b) A person who repairs a motor vehicle is the consumer of all tangible personal property consumed in providing that service if the contract between the person and the customer contains a lump-sum price covering both the performance of the service and the furnishing of the consumed tangible personal property.
(c) In this section, tangible personal property is considered consumed if it can no longer be used for its intended purposes in the normal course of business or is not retained or reusable by the person providing the repair service.
Added by Acts 1991, 72nd Leg., ch. 378, Sec. 1, eff. Oct. 1, 1991.
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