Definition of Taxable Services in Texas
“Taxable services” is defined in Tax Code Section 151.0101 to include 17 broad categories of services.
Sec. 151.0101. “TAXABLE SERVICES”
(a) “Taxable services” means:
- Amusement services
- Cable television services
- Personal services
- Motor vehicle parking and storage services
- The repair, remodeling, maintenance, and restoration of tangible personal property, except:
- (A) Aircraft
- (B) A ship, boat, or other vessel, other than:
- (i) A taxable boat or motor as defined by Section 160.001
- (ii) A sports fishing boat
- (iii) Any other vessel used for pleasure
- (C) The repair, maintenance, and restoration of a motor vehicle
- (D) The repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the service
- Telecommunications services
- Credit reporting services
- Debt collection services
- Insurance services
- Information services
- Real property services
- Data processing services
- Real property repair and remodeling
- Security services
- Telephone answering services
- Internet access service
- A sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.
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