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Taxable services in Texas

By January 19, 2015April 28th, 2022News and Articles, Tax News

Taxable services” is defined in Tax Code Section 151.0101 to include 17 broad categories of services.

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.
Mansoor Ansari

Author Mansoor Ansari

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