Texas Tax Code - Section 151.0045.
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Texas Laws > Tax Code > Texas Tax Code - Section 151.0045.
§ 151.0045. "PERSONAL SERVICES". "Personal services"
means those personal services listed as personal services under
Group 721, Major Group 72 of the Standard Industrial Classification
Manual, 1972, and includes massage parlors, escort services, and
Turkish baths under Group 729 of said manual but does not include
any other services listed under Group 729 unless otherwise covered
under this Act, prepared by the statistical policy division of the
office on management and budget, office of the president of the
United States.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, § 5, eff.
Oct. 2, 1984.
Section: 151.0035 151.0036 151.0038 151.0039 151.00393 151.00394 151.004 151.0045 151.0047 151.0048 151.005 151.006 151.007 151.0075 151.008
Last modified: August 11, 2007
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