Texas Tax Code - Section 151.058. Property Used To Provide Taxable Services And Sale Price Of Taxable Services
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Texas Laws > Tax Code > Texas Tax Code - Section 151.058. Property Used To Provide Taxable Services And Sale Price Of Taxable Services
Section: 151.0515 151.052 151.053 151.054 151.055 151.056 151.057 151.058 151.059 151.060 151.061 151.101 151.102 151.103 151.104
§ 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND
SALE PRICE OF TAXABLE SERVICES. (a) A person performing services
taxable under this chapter is the consumer of machinery and
equipment used in performing the services.
(b) The total amount charged for a service taxable under
this chapter is subject to tax, including charges for labor,
materials, overhead, and profit, regardless of whether such charges
are separately identified to the purchaser of the service.
Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, §
18. Amended by Acts 1993, 73rd Leg., ch. 1031, § 20, eff. Sept.
Last modified: August 11, 2007