Texas Tax Code - Section 151.057. Services By Employees
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Texas Laws > Tax Code > Texas Tax Code - Section 151.057. Services By Employees
§ 151.057. SERVICES BY EMPLOYEES. The following services
are not taxable under this chapter:
(1) a service performed by an employee for his
employer in the regular course of business, within the scope of the
employee's duties, and for which the employee is paid his regular
wages or salary;
(2) a service performed by an employee of a temporary
employment service as defined by Section 93.001, Labor Code, for an
employer to supplement the employer's existing work force on a
temporary basis, when the service is normally performed by the
employer's own employees, the employer provides all supplies and
equipment necessary, and the help is under the direct or general
supervision of the employer to whom the help is furnished; or
(3) a service performed by assigned employees of a
staff leasing company, either licensed under Chapter 91, Labor
Code, or exempt from the licensing requirements of that chapter,
for a client company under a written contract that provides for
shared employment responsibilities between the staff leasing
company and the client company for the assigned employees, most of
whom must have been previously employed by the client company. The
comptroller shall prescribe by rule the minimum percentage of
assigned employees that must have been previously employed by the
client company, the minimum time period the assigned employees must
have been employed by the client company prior to the commencement
of its contract, and such other criteria as the comptroller may deem
necessary to properly implement this section.
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 6, § 9, eff.
Oct. 2, 1984. Amended by Acts 1989, 71st Leg., ch. 254, § 1, eff.
Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1040, § 18, eff. Sept. 1,
1997; Acts 2001, 77th Leg., ch. 1263, § 14, eff. Oct. 1, 2001.
Section: 151.051 151.0515 151.052 151.053 151.054 151.055 151.056 151.057 151.058 151.059 151.060 151.061 151.101 151.102 151.103
Last modified: August 11, 2007
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