Texas § 151.060 PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.

Texas Statutes

§ 151.060 — PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.

Texas § 151.060

Code TXTax Code

This text of Texas § 151.060 (PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE.) 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. § 151.060 (2026).

Text

Sec. 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 customer.

(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 re

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Sec. 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 customer.
(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.