Texas Statutes

§ 151.058 — PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES.

Texas § 151.058
JurisdictionTexas
Code TXTax Code

This text of Texas § 151.058 (PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Tex. Tax Code Code Ann. § 151.058 (2026).

Text

Sec. 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.

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Legislative History

Added by Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 18. Amended by Acts 1993, 73rd Leg., ch. 1031, Sec. 20, eff. Sept. 1, 1993.

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Bluebook (online)
Texas § 151.058, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.058.