Sec. 191.082. TAX IMPOSED. (a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who:
(1) owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service; or
(2) uses any chemical, electrical, or mechanical process in providing the service at any oil or gas well during and in connection with the drilling and completion, or reworking or reconditioning, of the well.
(b) The tax imposed by this subchapter does not apply to the business of drilling or reworking an oil or gas well or to a service incidental to that business performed by persons engaged in the business of drilling or reworking.
Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Section: Previous 191.081 191.082 191.083 191.084 191.085 191.086 191.087 191.088 191.089 191.101 191.102 191.121 NextLast modified: September 28, 2016