Tex. Tax Code § 151.0045
This is the official text of Tex. Tax Code § 151.0045, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.0045.
Official statutory text
Sec. 151.0045. "PERSONAL SERVICES". "Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States. The term does not include services provided through coin-operated machines that are operated by the consumer.
Status: in_force · Read it on the official government site
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