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.
