Tex.
Tax Code Section 151.3111
Services on Certain Exempted Personal Property
(a)
Subject to Section 151.1551 (Registration Number Required for Timber and Certain Agricultural Items), a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, would be exempted under this chapter because of the nature of the property, its use, or a combination of its nature and use, is exempted from this chapter.(b)
Subsection (a) does not apply to the performance of a service on:(1)
tangible personal property that would be exempted solely because of the exempt status of the seller of the property;(2)
tangible personal property that is exempted solely because of the application of Section 151.303 (Previously Taxed Items: Use Tax Exemption or Credit), 151.304 (Occasional Sales), or 151.306 (Transfers of Common Interests in Property);(3)
motor vehicles, trailers, or semitrailers as defined, taxed, or exempted by Chapter 152 (Taxes on Sale, Rental, and Use of Motor Vehicles); or(4)
a taxable boat or motor as defined by Section 160.001 (Definitions).(5)
Deleted by Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.(6)
Tangible personal property exempt under Section 151.326 (Clothing and Footwear for Limited Period).(c)
A taxable service performed on a motor vehicle, trailer, or semitrailer exempted under Section 152.086 (Motor Vehicles Driven by Handicapped Persons), 152.087 (Fire Trucks and Emergency Medical Services Vehicles), or 152.088 (Motor Vehicles Used for Religious Purposes) of this code is exempted from the taxes imposed by this chapter. A taxable service performed on a motor vehicle held for rental in the regular course of business, but not rented, or held for sale in the regular course of business is exempted from the taxes imposed by this chapter.
Source:
Section 151.3111 — Services on Certain Exempted Personal Property, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.3111
(accessed Apr. 13, 2024).