Texas Tax Code - Section 151.060. Property Consumed In Repair Of Motor Vehicle
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Texas Laws > Tax Code > Texas Tax Code - Section 151.060. Property Consumed In Repair Of Motor Vehicle
Section: 151.053 151.054 151.055 151.056 151.057 151.058 151.059 151.060 151.061 151.101 151.102 151.103 151.104 151.105 151.106
§ 151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR
VEHICLE. (a) Except as provided by Subsection (b), a person who
repairs a motor vehicle is the seller of all tangible personal
property consumed in providing that service except electricity and
gas, and shall collect the tax due under this chapter from the
(b) A person who repairs a motor vehicle is the consumer of
all tangible personal property consumed in providing that service
if the contract between the person and the customer contains a
lump-sum price covering both the performance of the service and the
furnishing of the consumed tangible personal property.
(c) In this section, tangible personal property is
considered consumed if it can no longer be used for its intended
purposes in the normal course of business or is not retained or
reusable by the person providing the repair service.
Added by Acts 1991, 72nd Leg., ch. 378, § 1, eff. Oct. 1, 1991.
Last modified: August 11, 2007