Tex.
Tax Code Section 151.010
Taxable Item
(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 (Definitions);(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 (Definitions), 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.(b)
The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section.
Source:
Section 151.010 — Taxable Item, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.010
(accessed Apr. 20, 2024).