Tex. Tax Code § 151.058
This is the official text of Tex. Tax Code § 151.058, part of Texas’s Tax Code — governs state and local taxation.
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§ 151.058. PROPERTY USED TO PROVIDE TAXABLE SERVICES AND SALE PRICE OF TAXABLE SERVICES.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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