Tax by Item

TX
STATUTE OF LIMITATIONS: 4 YEARS

5% test
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Repairs/New Construction
RIA
22,135 Real Property Services
Authority
3.356 Real property service
Other-State Rate 6.25%

3.356 2) When nontaxable unrelated services and taxable services are sold
or purchased for a single charge and the portion relating to taxable services
represents more than 5.0% of the total charge, the total charge is presumed
to be taxable
Acidize a well-8706L0840C12 Down-hole taxable services are only
rendered nontaxable when done to facilitate jobs such as: acidizing,
fracturing, perforating casing, squeeze job work over, repair to casing string
or completion services.
200008616R(1) Data processing services- It specifically includes word
processing, payroll and business accounting
Sales of tangible personal property are generally presumed taxable, unless
specifically exempted from taxation.RIA
Other2
1.1
Acidize a well
Non-Taxable
Service
Pipeline Services
151.3111(a
Accounts payable services
See Explanation
Service
Data Processing
21,540 Computer Hardware, Software and Services-
3.330(a)(1)
Accounts receivable service
See Explanation
Service
Data Processing
3.330(a)(1)
Acetylene gas
Taxable
Item
Fuel-gasses
21,190 Overview of the Sales and Use Tax Applicability
151.005 "Sale" or "purchase."
Actuators
Taxable
Item
Manufacturing
Ad valorem tax reimbursement
See Explanation
Service
Real Property
9408L1320D12
Admissions to events
See Explanation
Fee
Amusement Services
21,410 Admissions and Entertainment
3.298. Amusement Services.
Advertising
See Explanation
Service
Advertising
21,420 Advertising
3.321. Advertising Agencies
Aerial patrolling
See Explanation
Service
Testing
22,040 Information Services
9711963L (4)
10
Aerial surveying/Photography
Non-Taxable
Service
Surveying Services
22,135. Real Property Services
3.356(9) Surveying of real property
11
Affiliated company transactions
See Explanation
Service
Other
21,260 Intercompany Transactions
3.331
12
Air conditioning maintenance
See Explanation
Service
Building Services
22,140. Repair, Maintenance, and Installation Services
3.291 Contractors
200010825L A charge to repair a central air conditioning system in a nonresidential (commercial) building is taxable
13
Air preheaters
See Explanation
Item
Manufacturing
14
Air sample analysis
See Explanation
Service
Testing
9205L1169D01
15
Air sample testing
See Explanation
Service
Testing
3.342 Information Services

9205L1169D01 The following services provided by your company are not
taxable: On-Site Abatement Air Monitoring,
3.342(a)(5)(B) Any sale of information primarily derived from laboratory, 9212L1226E02 3. Response: Hydrostatic testing is a nontaxable
medical, or exploratory testing or experimentation or any similar method of service.
direct scientific observation of physical phenomena is not subject to tax.
16
Alarm systems, security
Taxable
Service
Security Services
22,145 Security Services
16.1
Alcohol / Liquor
Taxable
Item
Food
21,660 Food and Grocery Sales
3.293 Food; food products; meals; food service.
17
All-terrain vehicles
Taxable
Item
Motor Vehicle
9405L1298C01
18
Amusement services
See Explanation
Fee
Amusement Services
19
Analysis (Testing)
See Explanation
Service
Testing
20
Appraisals
See Explanation
Service
Insurance Services
22,050. Insurance Services
9103L1094B07 and 8710L0843C07
20.1
Architectural Services
See Explanation
Service
Professional Services
3.356(a)(4)
21
Arrestors
See Explanation
Item
Manufacturing
22
As-built title surveying
Taxable
Service
Surveying Services
23
Asbestos abatement
See Explanation
Service
Waste Services
Texas Policy Letter Ruling No. 9506180L, 06/07/1995
9506180L Asbestos qualifies as hazardous waste and the removal and

disposal of hazardous waste is not taxable. (must be separately stated).
8901T0920C10-3 ANSWER: The surveying of boundaries of a

right-of- way are taxable. A survey which determines the actual
location of a utility or structure to be built within a right-of-way is
not taxable.
9610933L A separately stated charge for air quality monitoring
performed during an asbestos abatement project is not taxable.
24
Asbestos analysis
Non-Taxable
Service
Testing
3.342(a)(5)(B) Any sale of information primarily derived from laboratory,

medical, or exploratory testing or experimentation or any similar method of
9506180L Asbestos qualifies as hazardous waste and the removal

and disposal of hazardous waste is not taxable. (must be
separately stated).
25
Asbestos testing
Non-Taxable
Service
Testing

9506180L Asbestos qualifies as hazardous waste and the removal

and disposal of hazardous waste is not taxable. (must be
separately stated).
26
Ash disposal system
See Explanation
Item
Manufacturing
26.1
Asphalt/Concrete Repair
Taxable
Service
3.291 Contractors

9206H1181B01 The repair and restoration of non-residential realty is a
taxable service.
Acidize a well-8502L0638E03 12. If a well is killed so that the

casing can be repaired or the formation fractured or acidized ,
the charge for killing the well is not taxable
7606L0025B10 ose items such as oxygen and methane-argon

used in a laboratory for taxable purposes would be subject to the
tax. If it can be determined that a portion of the oxygen and
methane-argon was used in an exempt manner, such as becoming
an ingredient

9408L1320D12 Property tax reimbursement is not included in the taxable
sales price of equipment rentals only when (1) separately stated and clearly
identified on the invoice and (2) reimbursement is for the property tax paid
on the specific equipment being leased ...
contract or invoice.
3.298 (g) Exemptions (1) Sales tax is not due on the sale of an amusement 3.298 (g) Exemptions (1) Sales tax is not due on the sale of an
service if the service is provided exclusively: (A) by a nonprofit organization amusement service if the service is provided exclusively: (C) by
an educational, religious, law enforcement, or charitable
association
3.321(a)(5) nontangible services: account supervision; account service;
8908L0958G05 Your charges for leasing advertising space on
creative concept development; consultation service; supervision; public
your billboards aren't taxable.
relations; setting up press conferences; writing copy for use in any medium;
media placement, advertising time, and space charges to client; market
research individualized for one client; postage or freight charges occurring
after the sale; residuals; retainers; commissions or fees granted or allowed
by suppliers or media; media placement fees
9711963L 4. Inspection is a non-taxable service.
8908L0952C04 meter reading services, your company is
providing taxable data processing services.
7705T0068A06 Sections A and B are non-taxable services.. (a)
7705T0068A06 Sections C, D are taxable tangible personal.. (c)
Topographic maps..(b) Profile maps
Oblique photographs..(d) Mosaic maps
3.331(1) Sales or use tax is not due when an interest in tangible personal
3.331 Transfers of common interests in tangible personal
property is sold to a purchaser who, either before or after the sale, owns a
property-intercorporate services
joint or undivided interest in the tangible personal property with the seller.
9907563L charges for monitoring security systems are subject to tax.
3.293 (c) Taxable sales. The following are subject to sales tax: (4)sales of
beer, wine, and other alcoholic beverages unless subject to mixed beverage
gross receipts tax
9405L1298C01 taxable except "when they purchase all-terrain vehicles for
use in agricultural"
9510L1378F02 The fee by the Mariachis performers is not taxable to the
corporation because the Mariachis are simply charging a fee for their
performance rather than an admission.
8710L0843C07 Real estate appraisals to determine the property value for
the purpose of obtaining a loan, selling the property or tax purposes are not
taxable.
200904584L
Architects and engineers provide a nontaxable professional service when
producing original plans and copies of the original plans for clients. An
architect or engineer does not collect sales tax on separately stated
charges for copies of blueprints or blueline prints provided to clients
per client/ architect /engineer agreements

151.0048(a)(6) As-built title surveying
200202797L The labor for new construction and to repair and

remodel central heating and air conditioning units on existing
residential real property is not taxable. The lump-sum charge to
the customer is not taxable
3.333(k)(3) persons who install electronic access control

devices..Although not taxable as a security service, the
installation of such a device in an existing nonresidential real
property improvement may be taxable as nonresidential real
property repair, remodeling or restoration. See 3.357
3.88(b)(1) Off-road vehicles are subject to the limited sales and

use tax under the Tax Code, Chapter 151.
9212L1226E02 3. Response: Hydrostatic testing is a nontaxable

service.
8710L0843C07 Real estate appraisals to value property for

insurance coverage are taxable
Tex. Admin. Code 3.356(a)(4) .Not included are the addition
of sprinkler systems, retaining walls, ponds, pools or fences, or
other construction activities or services provided by landscape
designers or landscape architects such as consultation, research,
preparation of general or specific design or detail plans, studies,
specifications, or supervision, or any other professional services
or functions within the definition of the practice of engineering or
architecture. Landscaping services performed by landscape
designers or landscape architects are taxable.
200010808L here is no sales tax on labor performed by a

plumber installing plumbing and fixtures to new structures (new
construction..The lump sum charge to the customer is not
taxable)
TX
27

Attorney fees
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
RIA
22,120 Professional services
Authority
8711A0844A08

8711A0844A08 The services of a lawyer are not taxable services under
chapter 151 of the Tax
Code unless the comptroller determines that the lawyer is not providing legal
services and is acting solely as a debt collector.
Other2
22,120 Professional services, such as those rendered by
lawyers, doctors, and accountants are not specifically included in
the list of services that are subject to tax.RIA
28
Audiograms
Non-Taxable
Service
Testing

29
Auditing services
Non-Taxable
Service
9412P1330D08
200008616R(1) Data processing- It specifically includes ...

payroll and business accounting
30.21
Automobile repairs
See Explanation
Service
Motor Vehicle
21,820 Motor Vehicles
3.29
9412P1330D08 Turning to the matter of whether these charges (for

actuarial services) escape taxation by virtue of Rule 3.355(i)(2), the Tax
Division submits they do not because these audit services were not
purchased "for a single charge,"
200702943L labor to repair a motor vehicle or its components is not subject
to tax.
31
Automobile storage
Taxable
Service
Motor Vehicle
151.0101(a)
32
B2B (business to business)
See Explanation
Item
Personal Property
33
Bad check lists
80% Taxable
Service
Information Services
33.1
Backfill dirt
See Explanation
Service
Landscaping
3.356 Real property service.
33.2
Background check
80% Taxable
Service
34
Baghouses
See Explanation
Item
Manufacturing
35
Baling hay
Non-Taxable
Service
Landscaping
36
Bandages
See Explanation
Item
Personal Property
36.1
First Aid-Bandages
See Explanation
Item
Personal Property
37
Banquet tickets, Chamber of Commerce
See Explanation
Item
Food
9201L1157D01
37.1
Bartender
Non-Taxable
Service
Personal Services
21,410. Admissions and Entertainment
09061146 Real Property Rent
38
Battery recycling fee
Non-Taxable
Service
Motor Vehicle
151.0101(a)
38.1
Bee removal
See Explanation
Service
Pest Control
200009728L
39
Bill consolidation
See Explanation
Service
Data Processing
3.330(a)(1)
40
Bill preparation services
See Explanation
Service
Data Processing
3.330(a)(1)
41
Bird nuisance control
Taxable
Service
Pest Control
41.1
Blue Cross - Third Party Administrators
Non-Taxable
Service
Insurance Services
3.355 (b) and (g) and 3.330(a).
42
Boilers
See Explanation
Item
Manufacturing
43
Bond rating information
See Explanation
Service
44
Bonus pay
See Explanation
Service
3.291 Contractors
45
Bottled water
Non-Taxable
Item
Food
45.1
Boring, Excavation, Backhoe, Digging
See Explanation
Service
3.291 Contractors
46
Boundaries, confirming property
See Explanation
Service
Surveying Services
47
Boundary recovery
Taxable
Service
Surveying Services
48
Bowl mill grinder
See Explanation
Item
Manufacturing
49
50
Bracing a pole
Bracing plants
See Explanation
Taxable
Service
Service
Pole Services
Landscaping
NA
NA
51
Breakers
See Explanation
Item
Manufacturing
52
Breathing air cylinders
Non-Taxable
Item
Fuel-gasses
21,560. Containers, Wrappers, Packaging and Labels
151.315
53
Breathing apparatus
See Explanation
Item
Fuel-gasses
151.315
54
Brush control/right of way clearing
See Explanation
Service
Landscaping
55
Building cleaning
Taxable
Service
Building Services
151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
56
Building & grounds cleaning
See Explanation
Service
Building Services
56.1
Bus Charter
See Explanation
Fee
Amusement Services
9004L1100G12 Bus tours along a scenic route are taxable as amusement

services, but more general travel by bus is not.
201304708H 4. Motor vehicle parking and storage services are defined

as taxable services. TEX. TAX CODE ANN. Section 151.0101
151.410 A seller shall compute the sales tax imposed by Subchapter C of
this chapter to be paid to the comptroller by multiplying the percentage rate
of the sales tax times the total receipts of the seller from all sales of taxable
tangible personal property and of taxable services.
200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
9212L1218C01 Labor to backfill the hole is not taxable ... because it is not
part of any taxable repair or remodeling job and is not considered taxable
landscaping.
9208L1190D12 However mowing and baling hay is not considered lawn
and yard maintenance and is not taxable as a real property service.
9201L1157D01 1) Charges for lunches at monthly membership meetings.
Nontaxable when purchased by the Chamber..Taxable when the lunches
are paid for by the individual members.
09061146 Real Property Rent charges for providing a bartender are not
taxable. Separately stated charges for janitorial services are taxable.
200208438L The amount of money you collect from your customers for
the battery sales fee is not subject to the sales tax.
200009728L Therefore, if you remove bees from under eaves, porch, attic,
etc, you should collect sales tax on your charge.
3.356. Real property service.a) 8) Structural pest control services- Activities
performed for the purpose of identifying, preventing, controlling, or
eliminating, by use of chemical or mechanical means
3.355 (b) These services performed ..for a third-party administrator ..under
a self-insured plan are not taxable.
taxable service.
3.318 (f) Water. The sales tax law specifically exempts the sale of water,
including spring water, sparkling water, or mineral water, from sales or use
tax.
200103164H The Administrative Hearings Section will agree to delete for
the "directional bore " because the nature of such work relates to new
construction.
8901T0920C10 (2) determining boundaries of real property which includes
lot surveying are taxable. Examples include boundary recovery, lot
surveying , title surveying , right-of-way surveying , residential surveying
and as-built title surveying .
200105212L Landscaping services includes planting , transplanting,
pruning, bracing , spraying, fertilizing, mowing, trimming, watering, tree
planting
Decision No. 11,972 "that the air we breathe, even if packaged in some
form, ought not be subjected to sales tax."
9104L1099F04 The brush control services along the pipeline right of way
are not taxable.
200702943L If you separate the charge for the parts and

installation labor on the customer's bill, you must charge tax on
the parts.
Tex. Tax Code Ann. 151.005 "Sale" or "purchase."(1) a

transfer of title or possession of tangible personal property;
200211591L Rule 3.342(a)(5)(B) exempts ...derived via direct

scientific observation of physical phenomena.
9212L1218C01 Response: The labor to excavate contaminated
soil is not taxable if the service provider leaves the soil on the
customers premises.


9201L1157D01 3) Tickets for attendance at an annual banquet

.RESPONSE: If part of the ticket price covers a charge for food
served at a restaurant, hotel or similar place of business, or
catered by an outside party, that portion of the ticket is taxable.
200208438L The amount of money you collect from your

customers for tire recycling and the automotive oil sales fee are
both subject to the sales tax.
200009728L If you remove bees from a ranch or farm field or
pasture, sales tax is not due.
9902245L The processing of insurance claims is not subject to

Texas sales or use tax under the data processing services See
Rule 3.330(a).

taxable)
3.318 (f) Flavored water (carbonated or non-carbonated) is a
soft drink and is taxable.
9211T1205G08 Are Taxpayer's chargers to dig holes taxable if
the taxpayer does not make the repairs? The charge to dig the
hole is not taxable.
8901T0920C10 (3) A survey which determines the actual
not taxable.
not taxable.
8209L0472B01 Is cylinder rent taxable-"No, not taxable when

rented full".
8209L0472B01 Is cylinder rent taxable-"No, not taxable when
rented full".
9410L1329G03 Mowing or trimming that is performed on
private or commercial yards or lawns is a taxable service.
However, mowing or cutting to power line rights-of-way,
pipeline rights-of-way is not taxable.
3.298(a)(1)(F) (v) tour trains and buses, whose primary

purpose is to show tourist sights along a route as opposed to
regular transportation;
TX
57

Buzzard guards
Tax Status
Taxable
Type
Item
Category 800-252-5555
Pest Control
RIA
Authority

Other2
58
59
60
61
61.1
Cable conversion
Cable replacement
Cable/lines added
Cable/wire splicing
Calibration
See Explanation
See Explanation
See Explanation
See Explanation
Taxable
Service
Service
Service
Service
Service
Pole Services
Pole Services
Pole Services
Pole Services
NA
NA
NA
NA
NA
NA
NA
NA
3.357.
61.2
Camera Operator
See Explanation
Service
Video Services
21,840. Photography
151.318 (a)(2)
62
Capacitor banks
See Explanation
Item
Manufacturing
63
Carbon dioxide removal equipment
See Explanation
Item
Manufacturing
151.007
63.1
Car Washes
Non-Taxable
Service
Motor Vehicle
151.0101(a)
9310H1265E01 If the calibration of Petitioner's meters is the maintenance

of real property under Rule 3.357(a)(3), then the calibration work is a nontaxable service. To qualify as maintenance under the Rule, the work must be
scheduled and periodic. To be periodic, the work must be performed at
essentially even intervals.
9105L1115A12 Response: The fee is not taxable for services provided by a
free-lance photographer who operates a video camera or other such motion
picture camera.
10215576 Sales Tax treater charges as part of sales price Response: Your
Company's payment for the treater service and the thermal oxidizer service
become a component part of the sales price of the natural gas that your
company sells unless your company receives a properly completed resale or
exemption certificate in lieu of the sales tax. chris.bendele@cpa.state.tx.us
8/30/10
8506L0642B11 Car washing (by hand) - is this taxable? Not taxable
64
Carpet cleaning
Taxable
Service
Building Services
65
Carpet installation and repair
Taxable
Service
151.0048
65.1
Carport-installation (See Portable Bldg)
See Explanation
Service
3.291 Contractors
200309239L Services to install a new carpet pad, reinstall the carpet, ...in
nonresidential property are taxable services
9803226L carports- Response: When you incorporate a trailer into real
property, you are a developer. If you operate under lump-sum contracts
(that do not separate material and labor charges), you are considered the
consumer of all the items that you buy to do the job
66
Cash discounts
Non-Taxable
Fee
Other
22,360. Discounts
Article 20.01(L)(3)(a)
66.1
Casino Services
Non-Taxable
Fee
Amusement Services
66.2
Cathodic Protection
Taxable
Service
Comptroller's Hearings Decisions Nos. 28,327 and 30,569
66.3
Caterer (food)
See Explanation
Item
Food
67
Catalog purchases
See Explanation
Item
Personal Property
68
CCH service
See Explanation
Service
69
Ceiling cleaning
Taxable
Service
Building Services
70
Cement
Non-Taxable
Service
3.291 Contractors
71
Centerline control staking
Non-Taxable
Service
Surveying Services
72
Chamber of Commerce banquet tickets
See Explanation
Item
Food
21,310. Nonprofit, Charitable and Religious Transactions
3.322(a)(1)
73
Check preparation service
See Explanation
Service
Data Processing
3.330(a)(1)
74
Chemical feed system
See Explanation
Item
Manufacturing
75
Chemical spill/pipeline oil clean-up and disposal
Non-Taxable
Service
Waste Services
3.324. Oil, gas, and related well service.

8712L0855C05 Oil spill clean-ups at the well-site are not taxable.
76
Chimney cleaning
Taxable
Service
Building Services
76.1
City Road Repairs
Exempt
Service
151.0048
77
Cleaning and drying pipelines
Non-Taxable
Service
Pipeline Services
9212L1226E02
78
Cleaning restroom
Taxable
Service
Building Services
9311L1272A05 Although the installation of the speed bumps is considered

remodeling of nonresidential realty (which is a taxable service), the City of
****** is not required to collect sales tax on the charges billed to citizens
because a sale did not occur. The city is being reimbursed for remodeling of
public streets.
9212L1226E02 2. Response: Cleaning and drying a pipeline is a nontaxable 9212L1226E02 3. Response: Hydrostatic testing is a nontaxable
service.
service.
79
Coffee service/supplies
See Explanation
Item
Food
151.314(a)
80
Collection service expenses
Taxable
Service
Debt Collection
22,080 Miscellaneous Services
151.0101(a)(8)
81
Collection service fees
Taxable
Service
Debt Collection
151.0101(a)(8)
82
Commerce Clearing House service
See Explanation
Service
83
Communication equipment
Taxable
Item
Personal Property
83.1
Compression_natural gas-3rd party
See Explanation
Service
Pipeline Services
84
Computer-aided drafting
See Explanation
Service
Data Processing
3.330(a)(1)
85
Computer hardware
See Explanation
Item
Computers-Software
3.308(a)
9310H1265E01 Meters are tangible personal property. Section

151.009. The repair or maintenance of tangible personal property
is a taxable service under Section 151.0101 (a) (5).
9105L1115A12 However, the fee for a free-lance photographer

who operates a still picture camera is taxable.
Sales of tangible personal property are generally presumed

taxable, unless specifically exempted from taxation.RIA
200005360L Receipts derived from a coin operated car wash

and vacuum machine are not subject to sales tax.
200605556R A sale of a mobile office is a taxable sale of

tangible personal property.
7705T0067D02 Article 20.01(L)(3)(a) states that sales price does not

include cash discounts allowed on sales.
9805620L Operation of a Casino environment to "practice gambling"instructional services
9506L1351G08 the addition of cathodic protection systems to existing
pipelines was taxable repair and remodeling of real property.
3.293(k) A caterer is a seller of prepared food and beverages and must
collect sales tax on all charges billed in connection with the sale of taxable
meals.
200608117L Bakery items are exempt from tax unless they are
sold on a plate, in a bowl, or with other eating utensils.


taxable service.

taxable)
8901T0920C10 (2) determining boundaries of real property which includes 8901T0920C10 (3) A survey which determines the actual
surveying , title surveying , right-of-way surveying , residential surveying not taxable.
9201L1157D01 If part of the ticket price covers a charge for food served at The member entity or prospective member entity does not have
a restaurant, hotel or similar place of business, or catered by an outside
to accrue sales tax on the payments to the Chamber that are for
party, that portion of the ticket is taxable.
the meals attended by chamber members or prospective members
Stefanie.Medack@cpa.state.tx.us 12/22/2009
9205L1170C07 Charges for restoring or remediating lost or

damaged soil are not taxable.
7711L0093A11 Coffee, Coffee/filter combo, Sugar, Creamer-Non-taxable 7711L0093A11 Cups, Stirrers, Spoons, Napkins, FiltersTaxable
9308L1253F13 Debt collection services are taxable in Texas. See 151.0036 200001952L If you separately state the charges for debtors
located in Texas from those located out-of-state, you should only
collect Texas sales tax on those charges for debtors located in
Texas.
9308L1253F13 Debt collection services are taxable in Texas. See 151.0036 3.354(b)(2) Collection of current credit ...is not subject to tax
under this rule.
this chapter to be paid to the comptroller by multiplying the percentage rate transfer of title or possession of tangible personal property;
9909741L Response: If the customer has no control over the compression 9909741L Response: If a contract to lease gas compressors was
unit (i.e., transfer of possession), the essence of this transaction is to provide entered into by Company A and it's customer, then it is a lease. If
a compression service for a fee. This fee is not subject to the sales tax.
this is a service to compress gas, then it is not a lease. Rule 3.294
Rental and Lease of Tangible Personal Property contains
definitions of a lease of property versus a service. I have enclosed
a copy of Rule 3.294 for your review.
9404L1316E09 However, if the third party works with your taxpayer to
9408L1318E11 Drafting is ..taxed as data processing services
develop (or if the third party independently develops) the original
when the computer is utilized. 80%
specifications, schematics, etc., as well as to produce the actual design, the
services would be considered professional engineering services and would
not be subject to tax
8712R0851C07 Rule 3.308(a)(1) The sale, lease or rental of computer
8712R0851C07 3.308(a)(4) Sales tax is due on charges for labor
hardware... is subject to the sales and use tax.
or services rendered in remodeling, repairing, maintaining or
restoring computer hardware. See Rule 3.292
TX
86

Computer intrusion detection service
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Data Processing
RIA
Authority
3.330(a)(1)
87
Computer software
See Explanation
Item
Computers-Software
21,540. Computer Hardware, Software and Services
3.308(b)
88
Concrete
Taxable
Service
3.291 Contractors
89
Condensate equipment
See Explanation
Item
Manufacturing
90
Condensers
See Explanation
Item
Manufacturing
91
Confirming property boundaries
Taxable
Service
Surveying Services
92
Construction debris disposal
Taxable
Service
Waste Services
96
93
Construction
Construction site cleanup
See Explanation
Taxable
Service
Service
Building Services

3.291 Contractors
94
Construction site landscaping
See Explanation
Service
Landscaping
95
Consulting services
See Explanation
Service
200009737L
96
Contract taxability
See Explanation
Service
3.291 Contractors
97
Control room equipment
See Explanation
Item
Manufacturing
97.1
Conversion-Abandonment
See Explanation
Service
98
Cooling water system
See Explanation
Item
Manufacturing
99
Copiers
Taxable
Service
Rental
21,280. Leases and Rentals
100
Copies
Taxable
Item
Personal Property
21,860. Publishing and Printing
3.312(1)
100.1
Copywriting
See Explanation
Service
Advertising
21,420 Advertising
101
Copy paper
Taxable
Item
Personal Property
102
Courier services
See Explanation
Service
Transportation
22,440. Shipping, Delivery, Transportation, Insurance and Handling Charges
3.303
103
Court reporting services
See Explanation
Service
151.353 (a)
104
Crane service/rental
See Explanation
Service
Rental
3.294 (c
105
Credit reporting services
See Explanation
Service
Section 3.343. Credit Reporting Services.
106
107
108
Crossarm additions
Crossarm replacement
Crushers
See Explanation
See Explanation
See Explanation
Service
Service
Item
Pole Services
Pole Services
Manufacturing
NA
NA
NA
NA
109
Current account collections
Non-Taxable
Service
Debt Collection
151.0101(a)(8)
110
Custodial services
Taxable
Service
Building Services
110.1
Customer reimbursement-plumbing-customer retention

See Explanation
program
Service
111
Cylinder demurrage
See Explanation
Rental
Fuel-gasses
8209L0472B01
112
Cylinder rentals/purchases
See Explanation
Rental
Fuel-gasses
8209L0472B01
113
Data conversion
See Explanation
Service
Data Processing
3.330(a)(1)
114
Data processing
See Explanation
Service
Data Processing
3.330(a)(1)

8712R0851C07 3.308(b)(2) Sales tax is due on the sale, lease or license of
a computer program.
taxable service.

200506292H Taxable real property services include the removal or
collection of garbage, rubbish or other solid waste. Section 151.0048(a)(3)
Other2

taxable)

not taxable.
9207L1182E08 A charge for collection and disposal of the
debris /pipe is ordinarily taxable.
See Contract taxability

(taxable)
200205063L Hardscaping, i.e., the building of retaining walls, dams, etc.,
is considered new construction . Tax is due on materials but not on labor.
200009737L Unrelated consulting services which are the expert or
professional opinions of the consultant are not taxable when they are
separately stated and not connected in any way to the sale of a taxable item.
For example, separately stated charges for general business consulting or
professional services, such as management consulting, business issue
identification and policy decisions, project management, public relations and
tax consulting which are not related to the software being sold would be
considered nontaxable consulting services
See Decision Matrix
201311783R (b)(4)(A) A contract to sell a prefabricated
building or a ready- built home is considered a contract for an
improvement to real property when the seller is
required to build , transport, and affix the structure to a
permanent site.
10154893, Plumbing/Electrical Services..residential installation.. In a lump 09211791 Sales Tax The result is that your firm owes the tax to
sum contract (i.e. labor and materials are a single charge) the contractor is the taxable service provider if it buys a taxable service even if the
considered the consumer of the materials and pays sales tax at the time of
service is performed on a customers property. By the same
purchase. No sales tax is charged to the customer in a lump sum contract. token, the customer owes the tax if they pay the taxable service
3.291(b)(3). Laurie.Gallagher@cpa.state.tx.us 9/23/10
provider directly. If your firm chooses to reimburse the customer
for the total cost of the repair, it must also reimburse them for the
tax they paid to the service provider.
3.312(1)Sales tax is due on the total charge for producing multiple copies of
printed material regardless of the type of equipment used in the
reproduction.
9508L1366G11 Subsection (a)(5) of Rule 3.321 Therefore, if the copy
becomes a part of employee-fabricated property, tax is due on the entire
charge, including separately-stated charges for copywriting , for the item.
3.303(a) The sales tax applies to all transportation or delivery charges to a
customer when a taxable item is sold

3.303(b) A third party carrier (separate legal entity) will not be

responsible for collecting or remitting tax as long as the third
party carrier only provides transportation and does not sell the
taxable item being delivered.
151.353 (a) Court reporting services ...are exempted from the taxes
imposed by this chapter
200307998L Your client has entered into a lump-sum agreement for crane
services, i.e., the crane company furnishes a crane and an operator.
Based on this information, no tax will be due on the "crane services" Rule
3.294 (c)
Tex. Tax Code Ann. 151.0101 Taxable services (7) credit reporting
services

3.354(b)(2) Collection of current credit and real estate accounts, including
mortgage payments and rental payments, is not subject to tax
10022871, Customer Reimbursements for Plumbing Repair Your payment
to the plumber simply reduces the amount payable from your customer.
Eric.Stearns@cpa.state.tx.us 2/19/10
09211791 Sales Tax The result is that your firm owes the tax to
the taxable service provider if it buys a taxable service even if the
token, the customer owes the tax if they pay the taxable service
8209L0472B01 Is cylinder rent taxable-"No, not taxable when rented full". 151.322(a) The following are exempted from the taxes imposed
by this chapter: (1) a container sold with its contents if the sales
price of the contents is not taxed under this chapter; (2) a
nonreturnable container sold without contents to a person who
fills the container and sells the contents and the container
together; and (3) a returnable container sold with its contents or
resold for refilling.
200008616R Data conversion is considered a data processing service.
9009L1045A01 Contract programming is not taxable if the
Such services are taxable as explained in Rule 3.330
customer retains the rights to the programs written.
8801L0855D02 You should collect tax on charges for filing the
payroll tax returns, preparing W-2 forms and computing and
preparing payroll checks .
TX
115

Data recovery
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Data Processing
RIA
Authority
3.330(a)(1)
116
Data storage
See Explanation
Service
Data Processing
3.330(a)(1)

9212L1214G02 Charges for labor or services rendered when performing
data recovery are taxable. Rule 3.330, Data Proc Ser
9503L1338G13 Data processing services include computerized data
storage. See Rule 3.330(a)
9308L1253F13 Debt collection services are taxable in Texas. See 151.0036
117
Debt collection services
Taxable
Service
Debt Collection
151.0101(a)(8)
118
Deluge system
See Explanation
Service
Safety Items
3.357(3)
9206H1181B01 maintenance of realty is not a taxable service. 3.357.(3)

Maintenance on real property - All scheduled periodic work
118.1
Demolition-Dismantling
See Explanation
Service
3.356
118.11 Dismantling-see demolition
See Explanation
Service
3.356
119
Demurrage
See Explanation
Rental
Fuel-gasses
8209L0472B01
120
Deposits
Non-Taxable
Fee
Other
22,300. Tax Base
3.301(d) regarding cash discounts
121
Detective services
Taxable
Service
Security Services
151.0101(a)(14
122
Determining property boundaries
Taxable
Service
Surveying Services
123
Dewatering
Non-Taxable
Service
Pipeline Services
9406L1306D01 4. Only when an entire structure is demolished ... will it

qualify a nontaxable demolition
9406L1306D01 4. Only when an entire structure is demolished ... will it
qualify a nontaxable demolition
9909680L Sales tax is not due on a refundable security deposit that you
hold from your customer.
9512L1384G05 background investigations, and other taxable items
9108L1123G11 You are correct that the private investigator is
not required to collect tax on the described services.(serve,
unarmed, supoenas) These are "unrelated" services, within the
meaning of Rule 3.333 (g)
9212L1226E02 Response: Dewatering a pipeline is a nontaxable service.
9212L1226E02 In some instances the dewatering is the end of
The charge to the client's customer is not taxable whether the charge for
the process and cleaning and drying are not undertaken. Many
dewatering is lump sum or separated.
times one contractor will do the fill, test, dewater , and
another will do the cleaning and drying.
124
Diesel fuel
Non-Taxable
Item
Fuel-gasses
21,810. Motor Fuels.-
151.308(a)
124.1
Digging Holes-Excavation
Non-Taxable
Service
Landscaping
125
Directory advertising
Non-Taxable
Service
Advertising
21,420 Advertising
126
Dirt (Fly Ash-Flowable Fill)
See Explanation
Service
Landscaping
127
Dirt leveling
Taxable
Service
Landscaping
128
Disinfecting restroom
Taxable
Service
Building Services
129
130
130.1
Distribution line conversion

Diving services
Domain Registry
See Explanation
See Explanation
See Explanation
Service
Service
Service
Pole Services
NA
NA
3.291 Contractors
200209314L
131
Domestic sewage charges
Non-Taxable
Service
Waste Services
132
Drafting
See Explanation
Service
TX TAX PUB: 94-143
133
Drinking water
Non-Taxable
Item
Food
134
Drug screening
See Explanation
Service
Testing
135
Drug testing
See Explanation
Service
Testing
136
Dubbing/copying videos
Taxable
Service
Video Services
137
Duct cleaning
Taxable
Service
138
Dues
See Explanation
Fee
139
E-commerce purchases
See Explanation
140
Early payment discount
Non-Taxable
3.290(f) Gasoline, LP gas, diesel, and kerosene are exempt from the sales
tax.
9211T1205G08 Response: The charge to dig the hole is not taxable (Test
holes no repairs)
Other2
200008616R(1) Data processing services- It specifically includes
word processing, payroll and business accounting
200001952L If you separately state the charges for debtors
located in Texas from those located out-of-state, you should only
collect Texas sales tax on those charges for debtors located in
Texas.
Charges for scheduled and periodic maintenance of real property
(i.e. fire hydrants, installed sprinkler systems, transformer deluge
systems, etc.)

customers premises.

8806L0884E01 sales tax is no longer due on the purchase price of
9501L1363F08 adding (dumping, spreading, packing, etc.) dirt
unprocessed sand , dirt, gravel or other similar materials.
and/or rocks to the erroded area...not .. for aesthetic..not taxable
200207225L The removal of trees and brush to prepare a site for
construction of fences, roads and other structures is not taxable. Other dirt
work such as rough grade around the perimeter of a new foundation for
drainage purposes are tasks included in new construction and are not taxable
services. Final grade preparation of the yard for landscaping by spreading or
leveling the dirt on the site is a taxable service except when purchased by a
contractor or a builder constructing a new residence
8605L0732C06 The divers are performing a non-taxable service

200209314L Domain name registration and fees are not taxable if
separately stated.
3.356 Real Property Services(3)The Term does not include any of the
following:(A) solid or dissolved material in domestic sewage
Tax is due on the total charge for drawings, blueprints, delineations, and
circuit designs and on charges for paper and electronic copies of these
items.
tax.

21,840. Photography
151.318 (a)(2)
9608L1432G11 After the master is completed, you should charge sales tax
only on the charge for dubbing , including the tape(s)
200207261L Generally, a video photographer is required to

collect tax on the total charge for video taping services (e.g.,
weddings, graduations, etc.).
Building Services
Subscriptions
21,520 Club and Membership Dues
3.298(b)
3.298(b) The membership dues, initiation fees, and other assessments

in a private clubare taxable
Item
Computers-Software
151.01
Fee
Other
22,360. Discounts
Article 20.01(L)(3)(a)

200001994Lexempts amusement services provided exclusively

by an educational, religious, law enforcement association, or
charitable organization.
200209444L e-Book is taxable when e-mailed to purchasers in Texas.
200306993L a charge to create a separate web page to view
151.010 defines "Taxable item the sale or use of a taxable item in electronic information about an item or to place a photograph of the item
form
that the viewer has to " click " to access is subject to ..tax as a
data processing service. 20% exemption
7705T0067D02 Article 20.01(L)(3)(a) states that sales price does not
include cash discounts allowed on sales.
141
Economizer
See Explanation
Item
Manufacturing
142
Editing data
See Explanation
Service
Data Processing
3.330(a)(1)
143
Electrical supplies
Taxable
Item
Personal Property
143.1
Electric Services-Rectifiers (cathodic prot.)
Non-Taxable
Service
Pipeline Services
21,940 Utilities
3.295(c)(4)(D)

Tex. Admin. Code 3.295(c) Gas and electricity are exempted from the taxes
imposed by this chapter when sold for: (4) direct use in:(D)electrical
processes, such as electroplating, electrolysis, and cathodic protection
TX
143.2

Electrician
Tax Status
See Explanation
Type
Service
Category 800-252-5555
RIA
Authority
3.291 Contractors

10154893, Plumbing/Electrical Services..residential installation.. In a lump
sum contract (i.e. labor and materials are a single charge) the contractor is
considered the consumer of the materials and pays sales tax at the time of
purchase. No sales tax is charged to the customer in a lump sum contract.
3.291(b)(3). Laurie.Gallagher@cpa.state.tx.us 9/23/10
143.3
Electricity Connection Fees
Taxable
Service
Pipeline Services
21,940 Utilities
9212T1210A01
144
Electronic payment processing
See Explanation
Service
Data Processing
3.330(a)(1)
145
Elevator inspections
See Explanation
Service
3.291 Contractors
9212T1210A01 The connect fee for setting up an account and the

reconnect fee to reinstate service that was discontinued are part of the cost
of providing the electricity.
146
Elevator repairs
See Explanation
Service
3.291 Contractors
146.1
Emissions Credits
See Explanation
Service
147
Employee reimbursables
See Explanation
Fee
Other
147.1
Engineering
See Explanation
Service
8803l0875D11
148
Entering client's data
See Explanation
Service
Data Processing
3.330(a)(1)
148.1
Entertainment-Admissions
Taxable
Fee
Amusement Services
148.1
Entertainment-Amusement service
Non-Taxable
Fee
Amusement Services
149
Equipment rental/lease
See Explanation
Service
Rental
149.1
Erosion Control
See Explanation
Service
Landscaping
150
Escalator inspections
See Explanation
Service
3.291 Contractors
151
Escalator repairs
See Explanation
Service
3.291 Contractors
151.1
Event Planner
See Explanation
Item
Personal Services
22,080. Miscellaneous Services
200703903L
151.2
Excavation-Digging
Non-Taxable
Service
Landscaping
152
Excitors
See Explanation
Item
Manufacturing
152.1
Eyeglasses
See Explanation
Item
Safety Items
152.2
Facility and Furniture Rental-Real Property
Non-Taxable
Service
Rental
3.294
153
Fax machines
Taxable
Item
Personal Property
154
Fax services
Taxable
Service
Telecommunications
21,900. Telecommunications
3.344 sections (b)(4) and (c)(1)
155
Fed-Ex services
See Explanation
Service
Transportation
3.303
156
Feedwater heaters
See Explanation
Item
Manufacturing
157
Feedwater system
See Explanation
Item
Manufacturing
158
Fees, Professional
Non-Taxable
Service
159
Fencing
See Explanation
Service
3.291 Contractors
6405L0112E12 Under Ruling 9, the fence company is the consumer under

a lump-sum contract and must pay the tax on the purchase price of his raw
materials, component etc.
160
Finance charges
See Explanation
Fee
Other
22,380. Finance and Interest Charges
151.007(c)(5)
161
Financial information service
See Explanation
Service
162
Financial reports
See Explanation
Service
8112L0378C10 Sec. 151.007(c)(5) provides that "sales price" or "receipts"

does not include, if separately identified to the customer on the invoice, etc.,
"finance, carrying and service charges, or interest from credit extended on
sales of taxable items
8906L0980F01
151.313

taxable service.
Other2
09211791 Sales Tax The result is that your firm owes the tax to
the taxable service provider if it buys a taxable service even if the
token, the customer owes the tax if they pay the taxable service
9212T1210A01 #5 The fees charged to the members are part of
the cost of providing the electricity. The fees are taxable to the
extent the sale of the electricity is taxable.
9206H1181B01 The repair and restoration of non-residential

realty is a taxable service.
taxable)
This was for Emissions credits at Waller Compressor Station. Don Dotson 36-2013 (Nitrogen Oxide)
Reimbursable expenses associated with the purchase of a taxable item or
8906L0980F01 2. On or after October 1, 1987, these expenses
service (i.e. debt collection, security, repair of personal or real property,
are taxable only if the servicing provided is taxable.
maintenance of personal property, etc.)
8803l0875D11A provider of taxable services may separately state labor
9508L1365B08 A separately stated charge for interior design
charges for electrical engineering, drafting, and architectural services and
services is not taxable.
not collect sales tax on these charges.
Rule 3.298(a)(8) states that the contract or agreement whereby
the right is secured for a provider to offer an amusement,
recreation or entertainment as an amusement service is not the
sale of an admission to an amusement service and is not subject
to sales tax.
Rule 3.298(a)(8) states that the contract or agreement whereby
the right is secured for a provider to offer an amusement,
recreation or entertainment as an amusement service is not the
sale of an admission to an amusement service and is not subject
to sales tax.
151.005 (2) the exchange, barter, lease, or rental of tangible personal
property;
9501L1363F08 Simply adding (dumping, spreading, packing, etc.) dirt
9501L1363F08 Yes, the installation of permanent erosion control
and/or rocks to the eroded areas in the creek bank falls within the scope of devices qualifies as improvements to realty. Installation of the
landscaping services. Because the work is not performed for aesthetic
first permanent erosion control device to a naturally occurring
purposes, adding the dirt or rocks to the eroded areas is not taxable
waterway is new construction
landscaping.
taxable service.
taxable)
200703903L Venues hosting parties, conferences, or other events must pay
sales tax to suppliers at the time of purchase on the purchase of all
consumables,
9211T1205G08 Response: The charge to dig the hole is not taxable (Test
holes no repairs)
customers premises.
200004357L 151.313, provides a sales tax exemption for the following:
Corrective lens and necessary and related supplies, if dispensed or
prescribed by an ophthalmologist or optometrist.
TAX POLICY NEWS Oct-11 When a contract for the lease or rental of
nontaxable real property includes the lease or rental of furniture or
equipment, no sales tax is due on the amount charged to the tenant for the
lease or rental of the tangible personal property, even if separately stated.
9705476L Rule 3.294 (k)(1) a contract for the lease or rental of

real property includes the lease or rental
of tangible personal property (such as furniture) as part of the
agreement, no
sales tax is due on the amount charged the tenant for the lease or
rental of
the tangible personal property.
8905L0932F05 Fax transmissions fall within the definition of
"telecommunications service" When provided as a "stand-alone"
independent service for a fee, sales tax applies.
8711A0844A08 The services of a lawyer are not taxable services under
22,120 Professional services, such as those rendered by
chapter 151 of the Tax
lawyers, doctors, and accountants are not specifically included in
Code unless the comptroller determines that the lawyer is not providing legal the list of services that are subject to tax.RIA
services and is acting solely as a debt collector.
9606L1425A03 Similarly, replacing an entire existing fence with

a new fence is new construction. A single charge to demolish
and remove the old fence is taxable if 5% or more of the charge
is attributed to the waste removal. The charge for demolition is
not taxable if the charge for removal is separately stated and
taxed. Making repairs or replacing only a portion of an existing
fence on nonresidential property is taxable on the total charge
billed to the owner.

TX
163

Fire alarm monitoring
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
Security Services
RIA
Authority
3.333

8711L0848A05 Monitoring charges of locations in Texas are taxable,
except for fire alarm systems. Fire alarm systems are not covered by the
..Act and, therefore, not taxable under Rule 3.333,
164
Fire equipment inspection
See Explanation
Service
Testing

165
Fire equipment maintenance
See Explanation
Service
Safety Items
166
Fire equipment repair
Taxable
Service
Safety Items
167
Fire equipment testing
See Explanation
Service
Testing
168
Fish for stocking ponds
Non-Taxable
Item
Food
21,430 Agriculture, Aquaculture, Floriculture, Horticulture, and Nurseries
168.1
169
Fishing guides
Flaring gas
Non-Taxable
Non-Taxable
Item
Service
Personal Services
Pipeline Services
170
Floor cleaning
Taxable
Service
170.1
Food
See Explanation
Item
171
Forecasting
Non-Taxable
172
Formatting client's data
173
Freight
174
Furniture-Modular Add parts repair
174.1
Other2

taxable service.

151.1551(c)
200109477L Fish that are ordinarily considered food for human

consumption, purchased to stock a pond are not taxable.
8706L0811F04 we have determined that fishing guide services

are not subject to the sales tax. Also, fishing excursion boat
services are not taxable.

8706L0811F04
Building Services
8706L0811F04 ..fishing guide services are not subject to the sales tax.
Contract labor to burn off gas in a pipeline when work is performed on the
pipeline. 8811L0919F08 Because pipelines are not buildings, your cleaning
of a pipelines is not taxable.
Food
151.314 a) Food products for human consumption are exempted from the
taxes imposed by this chapter.
Service
3.342 (a) (5) (B)
See Explanation
Service
Data Processing
3.330(a)(1)
See Explanation
Service
Transportation
3.303
200211591L Rule 3.342(a)(5)(B) exempts the information you are

purchasing. The weather information is derived via direct scientific
observation of physical phenomena.
Taxable
Service
Furniture
200005335L
Furniture-Modular Disassembly-Moving-Reassemble
Non-Taxable
Service
Furniture
151.0101& 200005335L
174.2
Furniture-Modular Electrical
Taxable
Service
Furniture
200005335L
174.3
Furniture and Facility Rental-Real Property
Non-Taxable
Service
Furniture
3.294
175
Fuses
See Explanation
Item
Manufacturing
176
177
Fuse/switch replacement
Gas burning equipment
See Explanation
See Explanation
Service
Item
Pole Services
Manufacturing
NA
NA
178
Gas dehydrator equipment
See Explanation
Item
Manufacturing
179
Gas flaring
Non-Taxable
Service
Pipeline Services
180
Gas scouting reports
See Explanation
Service
181
Gas sweetening equipment
See Explanation
Item
Manufacturing
182
Generators
See Explanation
Item
Manufacturing
183
184
Gift certificates
Glove inspections
See Explanation
See Explanation
Item
Service
Other
Testing
3.301(d) regarding cash discounts

184.1
Golf-Non-profit entry fees
Non-Taxable
Fee
Amusement Services
200001994Lexempts amusement services provided exclusively by an

educational, religious, law enforcement association, or charita\ble
organization.
185
Gravel
See Explanation
Service
Landscaping

186
Guard dog service
Taxable
Service
Security Services
151.0101(a)(14
151.0101 (a) "Taxable services" means:(14) security services
3.333 (i) Excepted persons (3)persons who have full-time

employment as peace officers , and who receive compensation
for private employment on an individual or an independent
contractor basis as patrolmen, guards, or watchmen
187
Guards
See Explanation
Service
Security Services
151.0101(a)(14

188
189
190
Guy wire replacement

H-pole structure replacement
Hacker prevention services
See Explanation
See Explanation
See Explanation
Service
Service
Service
Pole Services
Pole Services
Data Processing
NA
NA
NA
NA
3.330(a)(1)
191
Hand-held radios
Taxable
Item
Personal Property
3.293(k) A caterer is a seller of prepared food and beverages and

must collect sales tax on all charges billed in connection with the
sale of taxable meals.

200005335L Response: A charge to reconfigure, repair, or add new parts to 9604L1407C12 Response: A moving service to move a
modular furniture is taxable.
customer's modular furniture is not taxable even if you have to
disassemble and reassemble the modular furniture in order to
effect the move. However, if you are selling, renting, repairing
or remodeling modular furniture, these charges are taxable to
your customer.
200005335L Response: Moving furniture from one location to another is
9604L1407C12 Response: A moving service to move a
not a taxable service. The charges for disassembly and reassembly of the
furniture that are necessary to effect the moving of the furniture are not
taxable.
your customer.
modular furniture is taxable. 200005335L
your customer.
equipment, no sales tax is due on the amount charged to the tenant for the of tangible personal property (such as furniture) as part of the
agreement, no
rental of
Contract labor to burn off gas in a pipeline when work is performed on the
pipeline. 8811L0919F08 Because pipelines are not buildings, your cleaning
of a pipelines is not taxable.
8101L0315C13 Tax is not due on the sale of the gift certificate
3.342(a)(5)(B) Any sale of information primarily derived from laboratory, 9711963L 4. Inspection is a non-taxable service.
3.298 ('c')(1) the fee substantially exceeds what would normally
be paid for use of the facility, and a person is paying to compete
in a contest and part of the fee offsets the cost of conducting the
contest, and for prizes

TX
192

Handling charges
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Transportation
RIA
Authority
3.303

Other2
8712R0851C07 Rule 3.308(a)(1) The sale, lease or rental of computer
8712R0851C07 3.308(a)(4) Sales tax is due on charges for labor
hardware... is subject to the sales and use tax.
or services rendered in remodeling, repairing, maintaining or
restoring computer hardware. See Rule 3.292
9201L1157E05 4. The removal of the soil is a taxable waste removal
200207228L The charge for chopping or shredding the brush
service, unless the soil is fuel-contaminated and thus meets the definition of and trees and leaving the resulting material in place is not taxable.
an "industrial discharge" whose disposal is regulated by the Texas Water
Comm.
9208L1190D12 However mowing and baling hay is not considered lawn
and yard maintenance and is not taxable as a real property service.
200006384L The collection or hauling of hazardous waste is a nontaxable 200006384L Waste which requires specific licensing under ...
garbage collection service under Rule 3.356.
Article 4590f, and rules adopted by the Texas Board of Health
under that law is hazardous waste.
151.0028 (a) Amusement services means the provision of amusement,
entertainment, or recreation, but does not include the provision of
educational or health services if prescribed by a licensed practitioner of the
healing arts for the primary purpose of education or health maintenance or
improvement
3.342(a)(5)(B) Any sale of information primarily derived from laboratory, 9711963L 4. Inspection is a non-taxable service.
193
Hardware, computer
See Explanation
Item
Computers-Software
3.308(a)
194
Hauling poles
See Explanation
Service
Transportation
3.303
194.1
Hauling debris
See Explanation
Service
Landscaping
195
Hay baling
Non-Taxable
Service
Landscaping
196
Hazardous waste
Non-Taxable
Service
Waste Services
197
Health fair services
See Explanation
Service
Personal Services
151.0028
198
Hearing testing
Non-Taxable
Service
Testing
199
Heating maintenance
See Explanation
Service
Building Services
200010825L A charge to repair a central air conditioning system in a nonresidential (commercial) building is taxable
199.1
Helpdesk support
See Explanation
Service
Computers-Software
3.308(a)
200
Hoisting service/rental
See Explanation
Service
Rental
3.294 (c
11130915 Sales Tax Response 5/16/11 said hardware support is taxablerequested additional ruling as there was no sale and it is only remote-no
response
Neither party intended that the agreement would be a lease Rule 3.294
201
Hoppers
See Explanation
Item
Manufacturing
201.1
Hosting Services-Software-Hardware
See Explanation
Service
201.2
202
Hunting guides
Hydrostatic testing
Non-Taxable
Non-Taxable
Item
Service
Personal Services
Testing

8706L0811F04
203
Ice
Taxable
Item
Personal Property
3.293(A)(6)(B)(1).
204
Ice machines
Taxable
Item
Personal Property
205
Incentive pay
See Explanation
Fee
3.291 Contractors
206
Industrial discharge
Non-Taxable
Service
Waste Services
207
Industrial solid waste
Non-Taxable
Service
Waste Services
208
Information services
See Explanation
Service
209
Insect control
Taxable
Service
Pest Control
210
Inserting pipe
Taxable
Service
3.291 Contractors
211
211.1
Inspections
Installation-provided equipment
See Explanation
See Explanation
Service
Service
Testing


3.291 Contractors
212
Instrument transformers
See Explanation
Item
Manufacturing
213
Insulated gloves
See Explanation
Item
Personal Property
214
Insulators
See Explanation
Item
Manufacturing
215
Insurance appraisals
See Explanation
Service
Insurance Services
9103L1094B07 and 8710L0843C07
215.1
Insurance services
Taxable
Service
Insurance Services
3.355 (b)
216
Intercorporate transactions
See Explanation
Service
Other
21,260 Intercompany Transactions
3.331
3.331(1) Sales or use tax is not due when an interest in tangible personal
property is sold to a purchaser who, either before or after the sale, owns a
joint or undivided interest in the tangible personal property with the seller.
216.1
Interior Design
See Explanation
Service
Other
22,080. Miscellaneous Services. Interior design services
9508L1365B08
217
Internet access
Taxable
Service
Telecommunications
22,060. Internet Access Services
3.366 Internet Access Services
217.1
Internet Advertising (Web Page)
See Explanation
Service
Advertising
21,420 Advertising
9508L1365B08 A reimbursable expense occurs when the interior designer

pays tax to the furniture or supply vendor and passes the charge on to their
customer. The decorator must separately state the item and the associated
tax on their invoice to show that it is just a reimbursement. An
administrative charge added to a reimbursable expense is taxable when it is a
percentage of the taxable items sale price.
3.366(b) Amount subject to tax. The sale, use, or other consumption in this
state of Internet access service is exempt from sales or use tax in an amount
not to exceed the first $25 of a monthly charge
200306993L A charge to place a classified advertisement on a web page
200306993L a charge to create a separate web page to view
belonging to another is not subject to Texas sales tax.
information about an item or to place a photograph of the item
that the viewer has to " click " to access is subject to ..tax as a
data processing service. 20% exemption
200202797L The labor for new construction and to repair and

remodel central heating and air conditioning units on existing
residential real property is not taxable. The lump-sum charge to
the customer is not taxable

201107220L Internet hosting services, which are still taxable under the
definition of data processing
8706L0811F04 ..fishing guide services are not subject to the sales tax.
9212953L Response: Hydrostatic testing is a nontaxable service.
8811L0919F08 Your descriptions of services you provide do not

fit the services taxed under rule 3.356. Because pipelines are not
buildings, your cleaning of a pipelines is not taxable.
200306957L Cups and Ice for drinking water - taxable
200109474L The answer is no. Ice is not a food product. See
Sales Tax Rule 3.293(A)(6)(B)(1).
taxable service.
taxable)
following: (E) industrial solid waste, as that term is defined in Health and
Safety Code, Chapter 361, with the exception of industrial solid waste
which meets the definition of garbage or municipal solid waste.
following: (E) industrial solid waste, as that term is defined in Health and
Safety Code, Chapter 361, with the exception of industrial solid waste
which meets the definition of garbage or municipal solid waste.
9602L1402B13 If you apply the liner to pipe before it is attached to realty, 9602L1402B13 If you apply the liner to the new pipeline after
then the labor is taxable because you are remodeling tangible personal
the pipe is attached to realty, then you are a contractor and your
property.
new construction labor is not taxable.
9912941L A charge for service (labor only) for a satellite dish already
9912941L Installation labor separately billed to a purchaser billed
installed at a non-residence (commercial), is taxable.
by the seller of tangible personal property (satellite dish) is
taxable.
9103L1094B07 Appraisal of a motor vehicle for purposes other than
insurance is not taxable.
9902245L Rule 3.355 (b) which specifically states that insurance services
"performed pursuant to a self-insured plan or for third-party administrators
handling distribution of funds under a self-insured plan are not taxable."
TX
218

Internet purchases
Tax Status
See Explanation
Type
Item
Category 800-252-5555
Computers-Software
RIA
Authority
151.01

200306993L a charge to create a separate web page to view information
about an item or to place a photograph of the item that the viewer has to "
click " to access is subject to ..tax as a data processing service. 20%
exemption
exemption
200812241L (1):Yes, based on the information provided, the sales of
licenses to access the online training modules are subject to Texas sales
and use tax as the sale of an information service. There is a 20 percent
exemption on charges for information services.
Texas Sales Tax Update 96-237, 12/01/2008 Translating written documents
from one language to another is a nontaxable service. This is true even if the
service provider uses a computer as a tool in providing the service. Although
word processing is a taxable data processing service, customers are paying
for professional translating skills rather than word processing services.
Interpreting services are also not taxable, whether performed in person, over
the telephone or via Internet-based broadcasts
219
Internet related services
See Explanation
Service
Computers-Software
151.01
220
Internet training courses
See Explanation
Service
Training
21,600 Educational Institutions
Tax 3.342
221
Interpreting
Non-Taxable
Service
Texas Sales Tax Update 96-237, 12/01/2008
222
Interruptors
See Explanation
Item
Manufacturing
223
Inventory control data
See Explanation
Service
Data Processing
3.330(a)(1)
224
Inventory counting services
Non-Taxable
Service
Data Processing
3.330(a)(1)
225
Investigator services
Taxable
Service
Security Services
151.0101(a)(14
226
Investment information service
See Explanation
Service
226.1
Investment Commodity Futures
Non-Taxable
Resale
Other
227
Irrigation system construction
Non-Taxable
Service
Landscaping
228
Janitorial services
Taxable
Service
Building Services
229
Janitorial supplies
Taxable
Item
Personal Property

230
Labor on manufacturing equipment
See Explanation
Service
Manufacturing
231
Land
Non-Taxable
Item
Real Property
151.005
231.1
Landfill
See Explanation
Service
Waste Services
8708L0829F09
232
Landscape planning
Non-Taxable
Service
Landscaping

151.005 Sales of tangible personal property are generally presumed taxable,
unless specifically exempted from taxation.RIA
8708L0829F09 Response: Admission to a city landfill will not be subject to
sales tax.
94-112 (05/03) The professional services of landscape designers and
architects are not subject to sales and use tax. These services include
consultations, research, preparation of design plans and other engineering or
architectural services.
http://www.window.state.tx.us/taxinfo/taxpubs/tx94_112.html 10/28/2013
233
Landscaping
See Explanation
Service
Landscaping
234
Landscaping consultations
Non-Taxable
Service
Landscaping
9609L1441G12 8. Is there tax on ground preparation, disking, or harrowing

soil for preparation of grass seeding? Yes, when in preparation for
landscaping
200205063L Hardscaping, i.e., the building of retaining walls,

dams, etc., is considered new construction . Tax is due on
materials but not on labor.
200005315L Landscaping services performed by landscape
235
Landscaping design
Non-Taxable
Service
Landscaping

236
Landscaping research
Non-Taxable
Service
Landscaping

237
Language interpretation
Non-Taxable
Service

00205106L COMPANY is a Texas company that does computer

translation through the Internet. The total charge for data
translation services using a computer is a data processing service.
5/17/02
238
Language translation
Non-Taxable
Service


5/17/02
239
Late fees
See Explanation
Fee
Other
22,380. Finance and Interest Charges
151.007(c)(5)
200001959L A late fee for a late payment made by your customer is not
taxable.
8112L0378C10 Sec. 151.007(c)(5) provides that "sales price" or

"receipts" does not include, if separately identified to the
customer on the invoice, etc., "finance, carrying and service
charges, or interest from credit extended on sales of taxable items
240
Lawn care
Taxable
Service
Landscaping
241
242
Leak surveys
Lease of real property
See Explanation
Non-Taxable
Service
Item
Pipeline Services
Real Property

21,720. Lodging and Room Rentals
9711963L
151.005
243
Lease/rental of equipment
See Explanation
Service
Rental
9410L1329G03 Mowing or trimming that is performed on private or

3.356 Real property service (5) The term does not include
commercial yards or lawns is a taxable service. However, mowing or cutting clearing land for buildings, power line rights-of-way, pipeline
to power line rights-of-way, pipeline rights-of-way is not taxable.
rights-of-way, or maintenance on land belonging to a
governmental entity when the service is required by the
governmental entity.
9108H1124C04 selling a non-taxable aerial survey service
property;

9512L1384G05 background investigations, and other taxable items
Other2
200209444L e-Book is taxable when e-mailed to purchasers in
Texas. 151.010 defines "Taxable item the sale or use of a taxable
item in electronic form

5/17/02
9108L1123G11 You are correct that the private investigator is

not required to collect tax on the described services.(serve,
unarmed, supoenas) These are "unrelated" services, within the
meaning of Rule 3.333 (g)

8007T0329E10 If speculators are allowed to purchase on resale certificates,
under what circumstances would they incur use tax on the items in their
possession? ANSWER: Some activity other than retention, demonstration
or display must before use tax is owed
200205063L Hardscaping, i.e., the building of retaining walls, dams, etc., 200207225L The removal of trees and brush to prepare a site for
is considered new construction . Tax is due on materials but not on labor. construction of fences, roads and other structures is not taxable.

TX
244

Legal fees
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
RIA
Authority
200010765L

9512L1384G05 Attorneys are not required to collect sales tax on their legal
fees to their clients because legal services have not been included in the
listing of taxable services found in Texas Tax Code Sec. 151.0101.
Other2
200010765L 151.0101(a) lists the services that are subject to
Texas sales and use tax. Sales of discount or prepaid legal
services are not a taxable service for sales and use tax purposes
245
Leveling dirt
See Explanation
Service
Landscaping
246
Lexis-Nexis service
See Explanation
Service
247
Lighting maintenance
Taxable
Service
Building Services
3.356(a)(7)
200207225L The removal of trees and brush to prepare a site for

construction of fences, roads and other structures is not taxable. Other dirt
work such as rough grade around the perimeter of a new foundation for
drainage purposes are tasks included in new construction and are not taxable
services. Final grade preparation of the yard for landscaping by spreading or
leveling the dirt on the site is a taxable service except when purchased by a
contractor or a builder constructing a new residence
9409L1315G07 The light bulb replacement service for ***** is a
taxable real property service even if you only provide labor. The enclosed
Rule 3.356(a)(7)
248
248.1
Line conversion
Line locates
See Explanation
Non-Taxable
Service
Service
Pole Services
Surveying Services
NA
NA
249
Locksmith charges
See Explanation
Service
Security Services
151.0101(a)(14
250
Lot resurveying
Taxable
Service
Surveying Services
251
Lot surveying
Taxable
Service
Surveying Services
252
Lowering a pipeline
See Explanation
Service
3.291 Contractors
252.1
Lunches Non-Profit
See Explanation
Item
Food
253
Magazines
See Explanation
Item
Subscriptions
3.299(b)
254
Maid services
Taxable
Service
Building Services
255
Mail-order purchases
See Explanation
Item
Personal Property
256
Mail processing
See Explanation
Service
Data Processing
3.330(a)(1)
257
Mailing lists
See Explanation
Service
258
Manipulating data
See Explanation
Service
Data Processing
3.330(a)(1)
259
Manufacturing equipment
See Explanation
Item
Manufacturing
259.1
Massages
See Explanation
Service
Personal Services
22,100. Personal Services
3.317 (2)
259.2
Meals Included in Tax Base
Taxable
Item
Personal Property
259.3
Medical Services / Lab Fees
Non-Taxable
Service
260
Medicine
See Explanation
Item
Food
261
Memberships
See Explanation
Fee
Subscriptions
3.298(b)
3.298(b) The membership dues, initiation fees, and other assessments

in a private clubare taxable
261.1
Meter set
See Explanation
Service
3.291 Contractors
262
Meter reading
See Explanation
Service
Data Processing
3.330(a)(1)
263
Methane gas
See Explanation
Item
Fuel-gasses
151.308(a)(3)
264
Modification of software
See Explanation
Service
Computers-Software
3.308(b)
265
Modular furniture
See Explanation
Service
Furniture
200005335L
The meter repair services are taxable as the repair of tangible personal
property
8908L0952C04 In response to your primary concern, meter reading
services, your company is providing taxable data processing services.
7606L0025B10 ose items such as oxygen and methane-argon used in a
laboratory for taxable purposes would be subject to the tax. If it can be
determined that a portion of the oxygen and methane-argon was used in an
exempt manner, such as becoming an ingredient
8712R0851C07 3.308(b)(4) Charges to create a program or modify an
existing program not sold by the person doing the modification are not
taxable.
200005335L Response: A charge to reconfigure, repair, or add new parts to
modular furniture is taxable.
266
Motor fuels
Non-Taxable
Item
Fuel-gasses
151.308(a)
267
Motor vehicle
See Explanation
Item
Motor Vehicle
151.0101(a)
268
Motor vehicle inspections
Non-Taxable
Service
Motor Vehicle
151.0101(a)
269
Motor vehicle services
See Explanation
Service
Motor Vehicle
151.0101(a)
270
Movable specialized equipment
Taxable
Service
Rental
3.294 (c
271
Movable specialized equipment services
Taxable
Service
Rental
3.294 (c
272
Moving cables or lines
See Explanation
Service
Pole Services
NA
NA
9602L1392E07.. we have determined that this damage prevention service is

a nontaxable service.(Line Locates)
200802235L Therefore, charges for lockout service are not taxable security
services.
9211T1205G08 Response: The charge to dig the hole is not

taxable (Test holes no repairs)
200806231L charges to open a vehicle by manipulation of the
lockset or the creation or obtaining of a new key are subject to
sales tax.
200502054H The lowering of a pipeline is considered relocation.
Relocation of a pipeline is not taxable. Nancy said TX auditor in 2014
accepted "abandon in place" but said lowering was repairs
09181474 The member entity or prospective member entity does not have 9201L1157D01 If part of the ticket price covers a charge for
to accrue sales tax on the payments to the Chamber that are for the meals
food served at a restaurant, hotel or similar place of business, or
attended by chamber members or prospective members
catered by an outside party, that portion of the ticket is taxable.
Stefanie.Medack@cpa.state.tx.us 12/22/2009
200001983L Subscriptions to magazines for semi-annual or longer periods Sec 3.299(b)(2) The sale of subscriptions to magazines entered
are exempt [Rule 3.299(b) concerning newspapers and magazines]
as periodicals class mail .. and sold for a semiannual or longer
period of time is exempt from the sales tax.
09198392 Mail fulfillment Charges for mail fulfillment services such as
personalization, sorting, stuffing, postage and shipping are not subject to tax
when separately stated to the customer. John.Huffman@cpa.state.tx.us
7/24/09
200008576L Massages by registered massage therapists are not taxable.
Rule 3.317 (2)
200008616R(d)(C)(3) Charges for services or expenses directly related to
and incurred while providing the taxable service are taxable and may not be
separated for the purpose of excluding these charges from the tax base.
Examples would be charges for meals, telephone calls, hotel rooms, or
airplane tickets.

09198392 Mail fulfillment Charges related to producing the

printed piece are taxable. These include the actual printing, setup
charges and making copies.
8710L0832B01 (38) When a company provides security

services, the bill includes a charge for F.I.C.A. tax on the
employees. Is this also taxable? Response: The total charge is
taxable. The F.I.C.A. taxes, pass through charges such as charges
for hotel rooms or meals, and all other expenses incurred by the
security company are all part of the sales price of the service.
22,120 Professional services, such as those rendered by lawyers, doctors,

and accountants are not specifically included in the list of services that are
subject to tax.RIA
200004188L Effective April 1, 2000, sales of over-the-counter drugs and 200004188L Retailers ..are no longer required to collect sales tax
medicines are exempt.
on sales of vitamins, minerals, and dietary food supplements.
151.308 Items taxed by other law (b Natural gas is exempted

under Subsection (a)(3) only to the extent that the gas is taxed as
a motor fuel under Chapter 162
8712R0851C07 3.308(b)(3) Charges for computer program
maintenance by the person who sold the computer program are
taxable
your customer.
3.290(f) Gasoline, LP gas, diesel, and kerosene are exempt from the sales
tax.
For now, just proceed as we have before (assume tax was paid since it was
registered) and we'll coordinate obtaining the back up for record keeping
purposes on audits. Thanks, Susan Fry 3-Feb-2010
9103L1094B07 A separately stated charge for inspection of a motor
vehicle is not taxable.
200702943L Currently, labor to repair a motor vehicle or its components is 200702943L If you separate the charge for the parts and
not subject to tax.
the parts.
TX
273

Moving equipment
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Furniture
RIA
Authority
151.0101& 200005335L

taxable.
Other2
your customer.
your customer.
274
Moving furniture
See Explanation
Service
Furniture
151.0101& 200005335L

taxable.
275
276
Moving wire
Mowing
See Explanation
See Explanation
Service
Service
Pole Services
Landscaping
NA
NA
276.1
Musicians-DJ's
See Explanation
Fee
Amusement Services
277
278
279
New cable/lines
New poles
News clipping service
See Explanation
See Explanation
See Explanation
Service
Service
Service
Pole Services
Pole Services
NA
NA
NA
NA
280
Newsletters
See Explanation
Service
281
Newspaper advertising
Non-Taxable
Service
Advertising
21,420 Advertising
282
Newspapers
Non-Taxable
Item
Subscriptions
3.299(a)
283
Odorizers
See Explanation
Item
Manufacturing
284
Office furniture & equipment
Taxable
Item
Furniture
200005335L
285
Office supplies
Taxable
Item
Personal Property
286
Oil
See Explanation
Item
Fuel-gasses
151.308(a)
287
Oil burning equipment
See Explanation
Item
Manufacturing
288
Oil sample analysis
See Explanation
Service
Testing
289
Oil sample testing
See Explanation
Service
Testing
290
Oil spill clean-up and disposal
See Explanation
Service
Waste Services
291
On-line purchases
See Explanation
Item
Computers-Software
151.01
292
Out-of-state credit card purchases
See Explanation
Item
Personal Property
293
Out-of-state transactions
See Explanation
Item
Personal Property
294
Oxygen gas
See Explanation
Item
Fuel-gasses
151.315
295
296
Pad mounted transformer replacement

Painting
See Explanation
Taxable
Service
Service
Pole Services
NA
NA
3.357(b)(8)
297
Paper
Taxable
Item
Personal Property
298
Parking fees
Taxable
Service
Motor Vehicle
151.0101(a)
299
Parking garage sweeping
Taxable
Service
Building Services
9407L1306G06 Sandblasting to clean residential fireplaces,

beams in ceilings and to remove graffiti from residential or
commercial property is a taxable real property service.
300
Parking lot cleaning
Taxable
Service
Building Services
301
Patrolman
See Explanation
Service
Security Services
151.0101(a)(14
301.1
302
Paving Services
Payroll checks
See Explanation
See Explanation
Service
Service
Data Processing

3.330(a)(1)
303
Payroll tax returns
See Explanation
Service
Data Processing
3.330(a)(1)
304
Peace officer
See Explanation
Service
Security Services
151.0101(a)(14

305
Personal property tax reimbursement
See Explanation
Service
Real Property
9408L1320D12
9410L1329G03 Mowing or trimming that is performed on private or

commercial yards or lawns is a taxable service. However, mowing or cutting clearing land for buildings, power line rights-of-way, pipeline
to power line rights-of-way, pipeline rights-of-way is not taxable.


9404L1299E03 Newsletters are normally taxable as an
information service as provided in Subsection (b)(1) Rule 3.342

200410812R Sec 3.299(a)(1) Newspaper that is printed and distributed
200410812R Sec 3.299(a)(1) Newspaper(4) The term
periodically at daily, weekly, or other short intervals of four weeks or less;
newspaper does not include magazines, handbills,
circulars,flyers, sales catalogs
modular furniture is taxable. 200005335L
your customer.
151.30 Items taxed by other law.(a) The following are exempted
from the taxes imposed by this chapter 1 oil as taxed by Chapter
202;
8410L0598E06 the charge for testing the engine oil is not taxable in any of 9711963L 4. Inspection is a non-taxable service.
the instances as long as the charge for the analysis is separately stated.
8410L0598E06 the charge for testing the engine oil is not taxable in any of 9711963L 4. Inspection is a non-taxable service.
the instances as long as the charge for the analysis is separately stated.
about an item or to place a photograph of the item that the viewer has to " Texas. 151.010 defines "Taxable item the sale or use of a taxable
exemption
9112L1141G12 Repainting of realty is presumed to be a restoration or
remodeling activity.Rule 3.357(b)(8)



TX
306

Pest control services
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Pest Control
RIA
Authority
306.1
Photogrpahy & photo rights
See Explanation
Service
Video Services
21,840. Photography
151.318 (a)(2)
307
Pigging
See Explanation
Service
Pipeline Services
3.356
308
Pipe insertions
Taxable
Service
3.291 Contractors
308.1
Pipeline Equipment - Exemptions
See Explanation
Manufacturing
200909521H
309
Pipeline lowering
See Explanation
Service
3.291 Contractors
310
Pipeline oil/chemical spill clean-up and disposal
Non-Taxable
Service
Waste Services
3.324. Oil, gas, and related well service.
310.1
Pipeline Purchase
Non-Taxable
Item
Real Property
8608L0751B04
311
Pipeline relocations
See Explanation
Service
3.291 Contractors
312
Plant feeding
Taxable
Service
Landscaping
313
Plant leasing
Taxable
Service
Landscaping
314
Plant watering
Taxable
Service
Landscaping
314.1
Plumbing
See Explanation
Service
3.291 Contractors
315
Pole hauling
See Explanation
Service
Transportation
3.303
316
317
Pole mounted transformer replacement

Pole rental
See Explanation
Non-Taxable
Service
Service
Pole Services
Real Property
NA
NA
151.005
318
319
Pole services
Pole treatment
See Explanation
Taxable
Service
Service
Pole Services
Pest Control
NA
NA
320
Pole treatments
See Explanation
Service
Pest Control
321
322
Poles added or replaced

Poles contacts
See Explanation
Non-Taxable
Service
Service
Pole Services
Real Property
NA
NA
151.005
323
Pond construction
Non-Taxable
Service
Landscaping
324
Port-a-potty
Taxable
Service
Rental
324.1
Portable Buildings-Mobile homes-see alsoCarportsSee Explanation
Service
324.2
Postage
See Explanation
Service
Transportation
3.303
325
Posters
Taxable
Item
Personal Property
09198392 Mail fulfillment Charges for mail fulfillment services such as

personalization, sorting, stuffing, postage and shipping are not subject to tax
when separately stated to the customer. John.Huffman@cpa.state.tx.us
7/24/09
imposed on the "sales price" of tangible personal property (e.g., printed
326
Pre-employment screening services
Taxable
Service
material), without any deduction for the cost of transporting the property.
327
328
Precipitator
Preheaters
See Explanation
See Explanation
Item
Item
Manufacturing
Manufacturing


329
Prescription eye-glasses
See Explanation
Item
Safety Items
Rule 3.303, in effect since December 31, 1987, states that transportation
charges include postage charges. Subsection (d) of Rule 3.303 provides
that
[s]eparately stated charges for postage are not taxable when billed by the
seller... if the seller's postage cost relates to the distribution of tangible
330
Primary crusher
See Explanation
Item
Manufacturing
331
Printer ink cartridges
Taxable
Item
Personal Property
332
Printer paper
Taxable
Item
Personal Property
333
Printing services
Taxable
Item
Advertising
151.051(a)
334
Producing reports
See Explanation
Service
Data Processing
3.330(a)(1)
335
Professional dues/fees/memberships
Non-Taxable
Fee
Subscriptions
336
337
ProLenium tax matrix

Promotional items
See Explanation
Taxable
Service
Item
Personal Property

337.1
Proofreading services
Non-Taxable
Service
200506139L
338
Propane gas (sometimes called LP-gas-Atmos Web)

Non-Taxable
Item
Fuel-gasses
151.308(a)(3)
339
Property tax reimbursement
Service
Real Property
9408L1320D12
See Explanation
151.313

9105L1115A12 The fee is not taxable for services provided by a free-lance
photographer who operates a video camera
8811L0919F08 Pigging operations-"Because pipelines are not buildings,
your cleaning of a pipelines is not taxable".
9602L1402B13 If you apply the liner to pipe before it is attached to realty,
then the labor is taxable because you are remodeling tangible personal
property.
200909521H TX Compt. Decision 42,108, 09/17/2009 IV.
CONCLUSIONS OF LAW 4. Petitioner provided clear and convincing
evidence under 34 Tex. Admin. Code Section 1.40(2)(B) that odorant
injection equipment, dehydration plant equipment, measuring station
separators, and distribution line regulators and relief valves qualified for a
reduction in tax under former Tex. Tax Code Ann. Section 151.318(g) or
for exemption under former Tex. Tax Code Ann. Section 151.318(a)(2).
Relocation of a pipeline is not taxable.
8608L0751B04 Answer: A pipeline in place generally qualifies as a sale of
real property.
9104L1106E09 Leasing and maintaining lessor-owned plants is a taxable
real property service
9104L1106E09 Short term plant rental, by itself, is a taxable rental of
tangible personal
200010808L here is no sales tax on labor performed by a plumber installing
plumbing and fixtures to new structures (new construction..The lump sum
charge to the customer is not taxable)
Other2
9510L1372C13 A charge for licensing photographic images for

publication is not subject to sales tax.
8909L0969F05 A. Pipeline Cleaning This is a nontaxable
service. All items used to provide the service are taxable to the
provider of the service.
9602L1402B13 If you apply the liner to the new pipeline after
the pipe is attached to realty, then you are a contractor and your
new construction labor is not taxable.



and/or rocks to the eroded areas in the creek bank falls within the scope of
landscaping.
property;
200605556R (3) A contract to sell a prefabricated building or a ready- built
home is considered a contract for an improvement to realty when the seller
is required to build , transport, and affix the structure to a permanent site.
personal property to third parties designated by the client. (Emphasis

added.)
8901L1034F01 The tax code imposes a sales tax on the sales price of the
printing of tangible personal property. Section 151.051(a)
3.298(b) The membership dues, initiation fees, and other assessments in
a private clubare taxable
See Decision Matrix
200506139L You are not required to have a sales tax permit or collect sales
tax on your editing and proofreading services.
9911902L Propane is exempt from sales and use tax under TX Code
Section 151.308(a)(3)

devices qualifies as improvements to realty. Installation of the
200605556R (2) A sale of a portable building is a taxable sale of

tangible personal property. Sales tax is due on the total sales price
charged by the seller,
200105202L Situation #4: Charges for printing the brochure and
envelope are subject to sales tax. Charges for addressing the
envelope are exempt from sales tax as part of the non-taxable
mailing service.



3.290(f) Gasoline, LP gas, diesel, and kerosene are exempt from

the sales tax.
TX
340

Property, confirming boundaries
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Surveying Services
RIA
Authority
340.1
Proprietary Information Services
See Explanation
Service
340.2
Proxy Services/Brokerage Fees
See Explanation
Service
8712L0850B07
341
Pruning plants
Taxable
Service
Landscaping
342
Public Notices
Non-Taxable
Service
Advertising
21,420 Advertising
343
Pulverizers
See Explanation
Item
Manufacturing
344
Pumping
See Explanation
Service
Waste Services
200411939L Response 1 - Pumping and cleaning septic tanks

for non-residential property: A charge for only pumping out a
septic tank is not subject to sales tax.
200112592L Proprietary information is excluded from taxable information

services under 34 TAC 3.342(d)(1) if the compiled information is
proprietary to the customer.
8712L0850B07 Brokerage houses are performing investment services and
as part of those investment services they provide their clients with the status
of those investments via the aide of computers. Their receipts will not be
subject to sales tax.
8803T0879F01 Is the charge for cleaning the waste material out of the frac
or workover tank taxable? Response: The emptying and disposal of the
tanks is not a taxable service.
345
Radio advertising
Non-Taxable
Service
Advertising
21,420 Advertising
346
Radioactive waste disposal
Non-Taxable
Service
Waste Services
347
348
349
Railroad equipment & material

Railroad services
Rapidpartsmart fees/dues
See Explanation
See Explanation
See Explanation
Item
Service
Service
Pole Services
Pole Services
NA
NA
NA
NA
350
Reactors
See Explanation
Item
Manufacturing
351
Real estate appraisals
Non-Taxable
Service
Insurance Services
9103L1094B07 and 8710L0843C07
352
Real estate inspection
Non-Taxable
Service
Building Services
352.1
Real Property Rental-Facility and Furniture
Non-Taxable
Service
Real Property
3.294
353
Reclosers
See Explanation
Item
Manufacturing
354
Records destruction/disposal
See Explanation
Service
Waste Services
355
Records storage
Non-Taxable
Service
Rental
200709454L
356
357
Reel deposit
Refuse removal
Non-Taxable
Taxable
Item
Service
Pole Services
Waste Services
NA
NA
358
Regulators
See Explanation
Item
Manufacturing
359
Reimbursable expenses
See Explanation
Service
Other
360
Reinstatement fees
Taxable
Fee
Other
361
Relays
See Explanation
Item
Manufacturing
362
Relocating a pipeline
See Explanation
Service
3.291 Contractors
363
363.1
Relocating cables or lines

Remodeling
See Explanation
See Explanation
Service
Service
Pole Services
NA
NA
3.291 Contractors
364
Rental of equipment
See Explanation
Service
Rental
365
Report preparation
See Explanation
Service
Data Processing
3.330(a)(1)
366
367
Resagging cable
Research Institute of America
See Explanation
See Explanation
Service
Service
Pole Services
NA
NA
368
Research services
See Explanation
Service
369
Resistors
See Explanation
Item
Manufacturing
370
Retaining wall construction
Non-Taxable
Service
Landscaping
371
Returnable container
See Explanation
Rental
Fuel-gasses
8209L0472B01
372
RIA service
See Explanation
Service
8906L0980F01
Other2
not taxable.
09198392 Mail fulfillment Charges for mail fulfillment services

such as personalization, sorting, stuffing, postage and shipping
are not subject to tax when separately stated to the customer.
John.Huffman@cpa.state.tx.us 7/24/09
8803T0879F01 Response: These charges are taxable as

maintenance of tangible personal property. This service is
considered maintenance because the tank is actually being
cleaned instead of just emptied.

following:(D) hazardous waste, as identified or listed as a hazardous waste
by the administrator of the United States Environmental Protection Agency
or by other appropriate federal or state agency

9103L1094B07 Appraisal of a motor vehicle for purposes other than
insurance is not taxable.
9605L1413B03 Real estate inspectionswhether performed on either
residential or nonresidential real property, is not taxable.
equipment, no sales tax is due on the amount charged to the tenant for the



of tangible personal property (such as furniture) as part of the
agreement, no
rental of

9902181L The service of shredding confidential documents is not a taxable 9403L1293C14 The essence of the transaction is the destruction
service.
of documents, not the removal of trash. There is no charge to
the customer for removing the shredded paper..Therefore, your
service is not taxable under the sales tax.
200709454L Generally moving and storage charges are not subject to Texas 200005335L Response: A charge for storage of furniture
sales and use tax.
(actually all tangible personal property other than motor vehicles
or furs) is not taxable.
collection of garbage, rubbish or other solid waste. Section 151.0048(a)(3) debris /pipe is ordinarily taxable.
200001959L Reinstatement charges are taxable.

8112L0378C10 Sec. 151.007(c)(5) provides that "sales price" or
"receipts" does not include, if separately identified to the
customer on the invoice, etc., "finance, carrying and service
charges, or interest from credit extended on sales of taxable items

9209H1197B01 Rule 3.357 (b)(3) states: A contract which involves both
9112L1141G12 Repainting of realty is presumed to be a
remodeling and new construction will be taxed in total unless the charge for restoration or remodeling activity.Rule 3.357(b)(8)
new outlined in Subsection (7) of this Rule construction labor is separately
stated as
property;
200205063L Hardscaping, i.e., the building of retaining walls, dams, etc.,
is considered new construction . Tax is due on materials but not on labor.

TX
373

Right-of-way agent services
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
Pipeline Services
RIA
Authority

151.0048(b) Eff. 9/1/07, real property service does not include service
performed by a landman, which is necessary to negotiate or secure land or
mineral rights
8901T0920C10 (3) The surveying of boundaries of a right-of-way are
taxable
374
Right-of-way surveying
See Explanation
Service
Surveying Services
374.1
Risk Analysis
See Explanation
Service
436
Roadside Assistance (Towing)
Non-Taxable
Service
Motor Vehicle
3.315 (b)
375
Rock
See Explanation
Service
Landscaping
376
Rodent control
Taxable
Service
Pest Control
377
ROW agent services
Non-Taxable
Service
Pipeline Services
377.1
ROW Brush control/right of way clearing
See Explanation
Service
Landscaping
378
Salt water removal
Non-Taxable
Service
Waste Services
379
Sand
See Explanation
Service
Landscaping
379.1
Sandblasting
Taxable
Service
3.356(a)(7)
379.2
Satellite Airtime
Taxable
Service
Telecommunications
21,900. Telecommunications
3.344 (b)(4)
379.3
Satellite Installation
See Explanation
Service
3.291 Contractors
380
Scaffolding
See Explanation
Service
Rental
21,740.190. Scaffolding
200002020L
381
Scanning documents
See Explanation
Service
Data Processing
3.330(a)(1)
382
SCBA
Taxable
Service
Safety Items
3.357(3)
382.1
Scheduled/periodic real property maintenance
Non-Taxable
Service
3.291 Contractors

Maintenance on real property - All "scheduled periodic" work
383
Scrubbers
See Explanation
Service
Manufacturing
383.1
Searches, Persons, Licenses, etc
See Explanation
Service
384
Secondary crusher
See Explanation
Item
Manufacturing
385
Security alarm systems
Taxable
Service
Security Services
3.357

9907563L charges for monitoring security systems are subject to tax.
386
Security services
Taxable
Service
Security Services
151.0101(a)(14
387
Semi-trailers
Non-Taxable
Item
Motor Vehicle
151.0101(a)
388
Septic tank cleaning
Non-Taxable
Service
Waste Services
389
Service water system
See Explanation
Item
Manufacturing
390
Shipping
See Explanation
Service
Transportation
3.303
200411939L Response 1 - Pumping and cleaning septic tanks for nonresidential property: A charge for only pumping out a septic tank is not
391
Shop tools
Taxable
Item
Personal Property
392
Shredding documents
See Explanation
Service
Waste Services
393
Shrub disease control
Taxable
Service
Pest Control
394
Smart pigging
See Explanation
Service
Pipeline Services
9212L1226E02
395
Software conversion
See Explanation
Service
Data Processing
3.330(a)(1)
396
Software license
Taxable
Service
Computers-Software
3.308(b)
397
Software maintenance
See Explanation
Service
Computers-Software
3.308(b)
398
Software modification
See Explanation
Service
Computers-Software
3.308(b)
9310L1266E14 The facts show that your services are performed to meet
legal requirements of state and federal agencies. Additionally, professional
certification is often required by those agencies for a person to be able to
perform the services, so your services are clearly provided for a purpose
other than insurance and involve professional judgment rather than merely
providing information. You do not need to obtain a sales tax permit and
collect tax on your fees.
Tex. Admin. Code 3.315 Motor vehicle parking and storage. (b) Motor
vehicle towing charges are not subject to sales tax.
9205L1171G05 Sand, gravel, or rock that has been crushed, cut, or mixed
with other ingredientsis taxable
Other2
Landman Services-Exempt Sept 2007

not taxable.
Tex. Admin. Code 3.315 (b) Motor vehicle towing charges are
not subject to sales tax.
8806L0884E01 sales tax is no longer due on the purchase price
of unprocessed sand , dirt, gravel or other similar materials.

mineral rights
9104L1099F04 The brush control services along the pipeline right of way 9410L1329G03 Mowing or trimming that is performed on
are not taxable.
private or commercial yards or lawns is a taxable service.
However, mowing or cutting to power line rights-of-way,
pipeline rights-of-way is not taxable.
8809L1028A01 The charge for disposal of fluids must be separately
8803T0879F01 Is the charge for cleaning the waste material out
identified on an invoice or contract to the customer in order to be
of the frac or workover tank taxable? Response: The emptying
nontaxable.( Salt water disposal)
and disposal of the tanks is not a taxable service.
9407L1306G06 Sandblasting to clean residential fireplaces, beams in
ceilings and to remove graffiti from residential or commercial property is a
taxable real property service.
8803T0871A12 uplink is a telecommunication service and taxable. Rule
3.344(b)(4)
9912941L A charge for service (labor only) for a satellite dish already
installed at a non-residence (commercial), is taxable.
200002020L 1. A contractor is providing nontaxable (regularly scheduled
and periodic) maintenance to its customer. The charge to the customer for
the scaffolding follows the taxability of the job. The contractor does not
charge tax to their customer.
9401L1282B08 OCR scanning services are taxable data processing
services.
taxable service.
9112L1141G12 Repainting of realty is presumed to be a

restoration or remodeling activity.Rule 3.357(b)(8)
9912941L Installation labor separately billed to a purchaser billed

by the seller of tangible personal property (satellite dish) is
taxable.
21878 Labor charges for the erection of scaffolds are taxable as
fabrication. The dismantling of scaffolds is exempt. Dismantling
is a service that isn't an enumerated taxable service and wasn't
part of the rental of the scaffolding.
9206H1181B01 maintenance of realty is not a taxable service.
3.357.(3) Maintenance on real property - All scheduled periodic
work


8803T0879F01 Is the charge for cleaning the waste material out

of the frac or workover tank taxable? Response: The emptying
and disposal of the tanks is not a taxable service.

9902181L The service of shredding confidential documents is not a taxable 9403L1293C14 The essence of the transaction is the destruction
service.
of documents, not the removal of trash. There is no charge to
the customer for removing the shredded paper..Therefore, your
service is not taxable under the sales tax.
8811L0919F08 Because pipelines are not buildings, your cleaning of a
8909L0969F05 A. Pipeline Cleaning This is a nontaxable
pipelines is not taxable.
service. All items used to provide the service are taxable to the
provider of the service.
8904L0933F13 A design professional must manually intervene at the end 9009L1045A01 Contract programming is not taxable if the
of the conversion process and recover lost data, add missing data, etc. This customer retains the rights to the programs written.
service is a data processing service and is taxable.
8712R0851C07 3.308(b)(2) Sales tax is due on the sale, lease or license of
a computer program.
8712R0851C07 3.308(b)(3) Charges for computer program maintenance 9201L1180E01 2. If Company A did not sell the underlying
by the person who sold the computer program are taxable
computer program that is being updated , then Company A's
installation labor charge is not taxable because Company A is
modifying a program that it did not sell (a nontaxable service).
8712R0851C07 3.308(b)(4) Charges to create a program or modify an
existing program not sold by the person doing the modification are not
taxable.
TX
399

Software upgrades
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Computers-Software
RIA
Authority
3.308(b)
400
Software & related transactions
See Explanation
Service
Computers-Software
3.308(b)
401
Soil additives
See Explanation
Service
Landscaping
401.1
Soil, Dirt, or Rock Removal
See Explanation
Service
Landscaping
402
403
404
Soil sample analysis

Soil sample testing
Specialized movable equipment
See Explanation
See Explanation
Taxable
Service
Service
Service
Testing
Testing
Rental


405
Specialized movable equipment services
See Explanation
Service
Rental
406
407
Splicing wire/cable
Spraying plants
See Explanation
Taxable
Service
Service
Pole Services
Landscaping
NA
408
Sprinkler systems
Non-Taxable
Service
Landscaping
NA
clearing land for buildings, power line rights-of-way, pipeline
409
Stock market information
See Explanation
Service
410
Storage
See Explanation
Service
Rental
200709454L
410.1
Storage-Container
Taxable
Rental
Rental
200709454L
411
Street sweeping
Non-Taxable
Service
Building Services
411.1
Studio time
See Explanation
Service
Video Services
21,840. Photography
151.318 (a)(2)
412
Stump removal
Taxable
Service
Landscaping
413
Subscriptions
See Explanation
Item
Subscriptions
3.299
414
Sulphur
See Explanation
Item
Fuel-gasses
151.315
415
Superheaters
See Explanation
Item
Manufacturing
416
Surveying services
See Explanation
Service
Surveying Services
417
Switches
See Explanation
Item
Manufacturing
418
Switchgears
See Explanation
Item
Manufacturing
419
420
Switch/fuse replacement
Tank rental
See Explanation
See Explanation
Service
Rental
Pole Services
Fuel-gasses
NA
NA
8209L0472B01
420.1
Tax included
See Explanation
Service
Other
23,010. Returns and Payments Required
3.286(d)(3)
420.1
Tax return preparation
See Explanation
Service
420.2
TESS(Texas Excavation Safety Service)
Non-Taxable
Service
Surveying Services
421
Telemetry units
See Explanation
Item
Manufacturing
421.1
Telephone Answering-Emergency Response
Telephone Answering-Emergency Response
Service
151.0101 (a)
422
Telephone books
Taxable
Service
Advertising
21,420 Advertising
423
Temporary fencing
See Explanation
Service
3.294
424
Temporary help services
See Explanation
Service
Personal Services
151.057(2)

9201L1180E01 2. If Company A did not sell the underlying computer
program that is being updated , then Company A's installation labor charge
is not taxable because Company A is modifying a program that it did not sell
(a nontaxable service).
8712R0851C07 3.308(b)(3) Separately stated charges for instruction on the
software's use will not be taxable.
Other2
8712R0851C07 3.308(b)(2) Sales tax is due on the sale, lease or
license of a computer program.
8712R0851C07 3.308(b)(3) Charges for computer program

maintenance by the person who sold the computer program are
taxable
200005315L Landscaping .. includes the application of soil additives , and

amendments to prepare or maintain the planting area.
200411939L Response 4 Hauling off excess unprocessed dirt
service, unless the soil is fuel-contaminated and thus meets the definition of resulting from installing a new septic system is not taxable.
Comm.
property;
property;
9104L1099F04 The cutting and chemical control of weeds at well sites
and refineries is analogous to trimming of trees and weeds along pipeline
right-of-ways.
9104L1099F04 The brush control services along the pipeline

right of way are not taxable.

and/or rocks to the eroded areas in the creek bank falls within the scope of
landscaping.
200709454L Generally moving and storage charges are not subject to Texas
sales and use tax.

devices qualifies as improvements to realty. Installation of the
200005335L Response: A charge for storage of furniture
(actually all tangible personal property other than motor vehicles
or furs) is not taxable.
200709454L The taxability of this charge hinges on whether the contract is

for the true lease or rental of a STORE unit or the purchase of a nontaxable
moving or storage service.
8811L0938B06 The recording studio is considered to be providing a service
and will be responsible for tax on taxable items purchased to perform the
services.
service, unless the soil is fuel-contaminated and thus meets the definition of
Comm.
200001983L Subscriptions to magazines for semi-annual or longer periods
are exempt [Rule 3.299(b) concerning newspapers and magazines]
9605L1408F09 The charge for use of the recording studio is not

taxable. The charge for the technician's time is not taxable. The
charge for the materials (tapes, etc.) is taxable.
200207228L The charge for chopping or shredding the brush
and trees and leaving the resulting material in place is not taxable.
200001983L credit reporting services [Rule 3.343] are taxable
151.30 Items taxed by other law.(a) The following are exempted from the
taxes imposed by this chapter 2 sulphur as taxed by Chapter 203;
8901T0920C10-3 The surveying of boundaries of a right-of- way are
taxable. A survey which determines the actual location of a utility or
structure to be built within a right-of-way is not taxable.
3.286(d)(3)Contracts, bills, or invoices merely stating that "all taxes" are
included are not specific enough to relieve either party to the transaction of
its sales and use tax responsibilities
9101L1068A13 return preparation fee is not taxed
9101L1068A13 Electronic filing in and of itself is taxable; (if no
return prepared)
9204L116A01 The Comptroller has considered activities similar to those
provided by TESS and concluded that they are not taxable.
151.0101 (a) "Taxable services" means: (15) telephone answering services
9102L1072F11 The temporary installation of a fence around a job site is a
rental of TPP ... and the total charge including installation, transportation,
etc., is taxed.
9610053L The agreement must be for furnishing temporary employees, and 200009737L Response: Telephone technical support for
not for identifiable services. That is, the help must supplement an existing
computer equipment located in Texas is taxable. (Customers of
work force on a temporary basis, and the functions must be a type that are HW or SW)
done by that work force on a day-to-day basis
TX
425

Temporary personnel
Tax Status
See Explanation
Type
Service
Category 800-252-5555
Personal Services
RIA
Authority
151.057(2)

9610053L These tests were codified in Tax Code 151.057, effective
October 1, 1989, as
follows, to exempt:
. . . a service performed by a temporary help service for an employer to
supplement the employer's existing work force on a temporary basis, when
the
service is normally performed by the employer's own employees, the
employer
provides all supplies and equipment necessary, and the help is under the
direct
or general supervision of the employer to whom the help is furnished . . . .
Other2
200005348L Services performed by temporary help may be
taxable or nontaxable depending upon the actual service
performed. Charges for temporary help that provide nontaxable
services are not taxable. In order for taxable services to be
excluded from taxes based upon your providing nontaxable
temporary help services, the personnel provided must (1)
perform a service that is normally
performed by the customer's own employees. (2) The customer
must provide all supplies and equipment necessary; and (3) the
temporary personnel must be under
the direct or general supervision of the customer to whom the
help is furnished.
In other words, in order to qualify for the exemption for temporary help
services the following requirements must be met:
The agreement must be for furnishing temporary employees, and not for
identifiable services. That is, the help must supplement an existing work
force
on a temporary basis, and the functions must be a type that are done by that
work force on a day-to-day basis. If the customer does not have a staff to
regularly provide these services or is understaffed, then the contract will be
presumed to be for services and not for temporary employees.
426
Termite inspections
Taxable
Service
Pest Control
427
Testing services
See Explanation
Service
Testing
427.1
Tickets-Amusement Non-Profit Org.
See Explanation
Fee
Amusement Services
428
Tinting, windows
See Explanation
Service
Motor Vehicle
151.0101(a)
429
Tire recycling fee
See Explanation
Fee
Motor Vehicle
151.0101(a)
430
Tire repair for motor vehicles
See Explanation
Service
Motor Vehicle
151.0101(a)
431
Tire repair for movable specialized equipment
Taxable
Service
Motor Vehicle
151.0101(a)
431.5
Title Searches-Landman Services
Non-Taxable
Service
Pipeline Services
432
Title surveying - Landman services
Non-Taxable
Service
Surveying Services
433
Toilet (portable)
Taxable
Rental
Rental
434
Toner cartridges
Taxable
Item
Personal Property
435
435.1
Topographical surveying
Tower Rental
Non-Taxable
Non-Taxable
Service
Service
Surveying Services
Real Property


8203L0394D12
436
Towing (Roadside Assistance)
Non-Taxable
Service
Motor Vehicle
3.315 (b)
436.1
Traffic flagman
Non-Taxable
Service
Rental
9801206L
437
Trailer
See Explanation
Item
Motor Vehicle
151.0101(a)
438
Training Classes-Internet (canned) or Books or Video

Taxable
Service
Training
Tax 3.342
438
Training Classes-Internet Live Interactive
Non-Taxable
Service
Training
Tax 3.342
439
Training materials
Taxable
Item
Training
Tax 3.342
440
Transcription services
See Explanation
Service
Data Processing
3.330(a)(1)
441
Transformer deluge systems
See Explanation
Service
Safety Items
3.357(3)
442
Transformer oil clean-up and disposal
Non-Taxable
Service
Waste Services
443
444
Transformer replacement
Transformers
See Explanation
See Explanation
Service
Item
Pole Services
Manufacturing
NA
NA
445
Translating
See Explanation
Service
Advertising
446
447
Transmission line conversion

Transportation services
See Explanation
See Explanation
Service
Service
Pole Services
Transportation
NA
NA
3.303
448
Trapping/removing pests
See Explanation
Service
Pest Control
448.1
Trash
Taxable
Service
Waste Services

3.342(a)(5)(B) Any sale of information primarily derived from laboratory, 9212L1226E02 3. Response: Hydrostatic testing is a nontaxable
medical, or exploratory testing or experimentation or any similar method of service.
200001994Lexempts amusement services provided exclusively by an
educational, religious, law enforcement association, or charitable
organization.
9105L1135B03 Tinting windshields of automobiles is considered
maintenance of a motor vehicle. If you operate under lump-sum contracts,
you will not collect sales tax on the lump-sum charge.
200208438L The amount of money you collect from your customers for
tire recycling and the automotive oil sales fee are both subject to the sales
tax.
200702943L labor to repair a motor vehicle or its components is not subject
to tax.
9105L1135B03 Window tinting in commercial buildings such

as store fronts or office buildings is considered remodeling of real
property and the labor is taxable.
200208438L The amount of money you collect from your
customers for the battery sales fee is not subject to the sales tax.
200702943L If you separate the charge for the parts and

the parts.
200702943L labor to repair a motor vehicle or its components is not subject 200702943L If you separate the charge for the parts and
to tax.
the parts.
mineral rights
151.0048(b)Tex. Tax Code Ann.151.0048(c).] Effective September 1,
8901T0920C10 The charge for representing a client at a public
2007, real property service oes not included service performed by a
meeting to get the necessary documents/ surveys approved is not
landman
taxable.
property;
8901T0920C10 (1) Topographical surveying is not taxable.
8203L0394D12 The amount you charge for rental of space on your radio
tower is not taxable.
Tex. Admin. Code 3.315 Motor vehicle parking and storage. (b) Motor
Tex. Admin. Code 3.315 (b) Motor vehicle towing charges are
vehicle towing charges are not subject to sales tax.
not subject to sales tax.
9801206L Traffic directing provided on a "stand alone" basis is not taxable.
200812241L (1):Yes, based on the information provided, the sales of
200812253L 1) Response: Sales of licenses to access the
licenses to access the online training modules are subject to Texas sales
interactive e-Learning courses provided by COMPANY via the
and use tax as the sale of an information service. There is a 20 percent
Internet are subject to Texas sales and use tax.
exemption on charges for information services.
200812253L 2 Response: Fees charged for the On-line Mentoring Service
are not taxable since they constitute interactive tutoring or training provided
by an instructor (mentor/tutor).
200812253L 1) Response: ...Training materials such as books, videos, and
software, including such items delivered electronically, digitally, or through
any other medium, are tangible personal property under Texas law and are
taxable when sold to a consumer in Texas. See Tax Code Section 151.009.


Charges for scheduled and periodic maintenance of real property

(i.e. fire hydrants, installed sprinkler systems, transformer deluge
systems, etc.)

5/17/02


collection of garbage, rubbish or other solid waste. Section 151.0048(a)(3) debris /pipe is ordinarily taxable.
TX
449

Travel service fees
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
RIA
Authority
3.298(a)(1)(F) (v)

9009L1046A01 Your services are similar to that of a travel agent ...charge
to your client is not taxable. You should continue to pay applicable
taxes on purchases of taxable items and services.
450
TravelConnect fees
Non-Taxable
Service
3.298(a)(1)(F) (v)
9009L1046A01 Your services are similar to that of a travel agent ...charge

to your client is not taxable. You should continue to pay applicable
taxes on purchases of taxable items and services.
451
Treatment of wood poles
Taxable
Service
Pest Control
452
Tree disease control
Taxable
Service
Pest Control
453
Tree surgery
Taxable
Service
Landscaping
454
Truck
See Explanation
Item
Motor Vehicle
151.0101(a)
455
Turbines
See Explanation
Item
Manufacturing
456
TV advertising
Non-Taxable
Service
Advertising
21,420 Advertising

200005315L Landscaping .. examples are .. tree surgery, pruning or
spraying, and lawn sodding.
457
458
Underground cable conversion

Underground line locates
See Explanation
Non-Taxable
Service
Service
Pole Services
Surveying Services
NA
NA
459
Unrelated services
See Explanation
Service
460
UPS charges
See Explanation
Service
Transportation
3.303
460.1
Vaccum Services Oilfield Pumping
See Explanation
Service
Waste Services
461
Vehicle safety inspections
Non-Taxable
Service
Motor Vehicle
151.0101(a)
462
Vehicle storage fees
Taxable
Service
Motor Vehicle
151.0101(a)
463
Vending machine supplies
Taxable
Item
Personal Property
464
Vendor reimburseable expenses
See Explanation
Fee
Other
465
Video dubbing/copying
Taxable
Service
Video Services
21,840. Photography
151.318 (a)(2)
466
Video taping services/Video Production services See Explanation
Service
Video Services
21,840. Photography
151.318 (a)(2)
467
W-2 forms preparation
See Explanation
Service
Data Processing
3.330(a)(1)
468
Wall cleaning
Taxable
Service
Building Services
469
Wallpapering
See Explanation
Service
470
Washing cars and trucks (Automobile)
Non-Taxable
Service
Motor Vehicle
470.1
Waste Services
Taxable
Service
Waste Services
471
Waste water system scrubbers
See Explanation
Item
472
Watchman
See Explanation
Service
473
Water
See Explanation
474
Water dispenser
475
Other2
9602L1392E07.. we have determined that this damage prevention service

is a nontaxable service.
3.356 2) When nontaxable unrelated services and taxable services are sold
or purchased for a single charge and the portion relating to taxable services
represents more than 5.0% of the total charge, the total charge is presumed
to be taxable
9211T1205G08 Response: The charge to dig the hole is not

taxable (Test holes no repairs)
3.291 Contractors
200006392L If you perform new construction of realty under a lump-sum

contract.. The lump-sum charge to your customer is not taxable.
200006392L If you repair or remodel an existing non-residential

real property..the total charge to your customer is taxable
151.0101(a)
8506L0642B11 Car washing (by hand) - is this taxable? Not taxable
200005360L Receipts derived from a coin operated car wash

and vacuum machine are not subject to sales tax.
200411939L Response 1 - Pumping and cleaning septic tanks
for non-residential property: A charge for only pumping out a
septic tank is not subject to sales tax.
Manufacturing
Security Services
151.0101(a)(14
200411939L Response 1 - Pumping and cleaning septic tanks for nonresidential property: A charge for only pumping out a septic tank is not
Item
Food
Taxable
Item
Personal Property
Water filters
Taxable
Item
Personal Property
476
477
478
Water sample analysis

Water sample testing
Waterwalls
See Explanation
See Explanation
See Explanation
Service
Service
Item
Testing
Testing
Manufacturing


478.1
Weather forcasting
Non-Taxable
Service
3.342 (a) (5) (B)
479
Web-based purchases
See Explanation
Item
Computers-Software
151.01
480
Web page creation
See Explanation
Service
Data Processing
3.330(a)(1)
481
Weed control
See Explanation
Service
Landscaping
clearing land for buildings, power line rights-of-way, pipeline
8906L0980F01

8803T0879F01 Is the charge for cleaning the waste material out of the frac 8803T0879F01 Response: These charges are taxable as
or workover tank taxable? Response: The emptying and disposal of the
maintenance of tangible personal property. This service is
tanks is not a taxable service.
considered maintenance because the tank is actually being
cleaned instead of just emptied.
9103L1094B07 A separately stated charge for inspection of a motor
vehicle is not taxable.
9608L1432G11 After the master is completed, you should charge sales tax 200207261L Generally, a video photographer is required to
only on the charge for dubbing , including the tape(s)
collect tax on the total charge for video taping services (e.g.,
weddings, graduations, etc.).
9105L1115A12 Response: The fee is not taxable for services provided by a 9105L1115A12 However, the fee for a free-lance photographer
free-lance photographer who operates a video camera or other such motion who operates a still picture camera is taxable.
picture camera.
tax.
200211591L Rule 3.342(a)(5)(B) exempts the information you are
purchasing. The weather information is derived via direct scientific
observation of physical phenomena.
exemption
9712112L The labor to create a Web Page is taxable as a data processing
service.
9104L1099F04 The cutting and chemical control of weeds at well sites
and refineries is analogous to trimming of trees and weeds along pipeline
right-of-ways.



Texas. 151.010 defines "Taxable item the sale or use of a taxable
9712112L Response: Hosting a Web Page is taxable as a data
processing service.
9104L1099F04 The brush control services along the pipeline
right of way are not taxable.
TX
482

Welds, x-raying pipeline
Tax Status
Non-Taxable
Type
Service
Category 800-252-5555
Testing
RIA
Authority
483.1
Well servicing
See Explanation
Service
Pipeline Services
484
Westlaw service
See Explanation
Service
485
Window tinting
See Explanation
Service
Motor Vehicle
151.0101(a)
486
Window washing
Taxable
Service
Building Services
487
488
Wire replacement
Wire services
See Explanation
See Explanation
Service
Service
Pole Services
NA
NA
489
489.1
Wire/cable splicing
Wireline Services
See Explanation
See Explanation
Service
Service
Pole Services
Pipeline Services
NA
NA
490
491
Woodpecker damage repair

Word processing
See Explanation
See Explanation
Service
Service
Pole Services
Data Processing
NA
NA
3.330(a)(1)
492
X-raying pipeline welds
Non-Taxable
Service
Pipeline Services
8201L0394D14
493
Yellow page advertising
See Explanation
Service
Advertising
21,420 Advertising

8909L0969F05 D. Xray Inspection A charge for inspection only is not
taxable
9803236L 3. Wireline (Slickline) Services- If the wireline service is not
directly related to starting or stimulating production, as discussed in Rule
3.324, then the service is the performance of a taxable service and the total
job is taxed.

9105L1135B03 Tinting windshields of automobiles is considered
maintenance of a motor vehicle. If you operate under lump-sum contracts,
you will not collect sales tax on the lump-sum charge.
Other2
8201L0394D14 A company such as this is providing a
nontaxable service. The transfer of the X-rays to the company's
clients is incidental to the service being provided.
8506L0650E02 The wireline applications: 1. Running and
pulling chokes - plug and production. - Taxable. 2. Running and
pulling plugs (wireline). - Taxable. 3. Opening and closing sliding
doors. - unfamiliar with this service 4. Bailing sand and shale.Taxable. 5. Fishing. - Taxable, unless done during drilling. 6.
Running and pulling gas lift valves. - Taxable. 7. Running and
pulling tubing safety valves. - Taxable. 8. Testing tubing. Nontaxable. 9. Packing off tubing leaks. - Taxable. 10.
Perforating tubing. - Nontaxable. 11. Cutting paraffin. - Taxable.
12. Ice removal from tubing. - Taxable. 13. Gauge runs. Nontaxable. 14. Swabbing. - Nontaxable. 15. Bottom hole
pressure surveys - static and build up. - Nontaxable. 16.
Temperature surveys. - Nontaxable. 17. Run and pull plunger lift
equipment. - Taxable. 18. Tubing and casing caliper surveys Nontaxable. 19. Kinley sand line cutter. - Taxable.
9105L1135B03 Window tinting in commercial buildings such
as store fronts or office buildings is considered remodeling of real
property and the labor is taxable.


9803236L 3. Wireline (Slickline ) Services - If the wireline service is not

directly related to starting or stimulating production, as discussed in Rule
3.324, then the service is the performance of a taxable service and the
total job is taxed.
8506L0650E02 The wireline applications: 1. Running and

pulling chokes - plug and production. - Taxable. 2. Running and
pulling plugs (wireline). - Taxable. 3. Opening and closing sliding
doors. - unfamiliar with this service 4. Bailing sand and shale.Taxable. 5. Fishing. - Taxable, unless done during drilling. 6.
Running and pulling gas lift valves. - Taxable. 7. Running and
pulling tubing safety valves. - Taxable. 8. Testing tubing. Nontaxable. 9. Packing off tubing leaks. - Taxable. 10.
Perforating tubing. - Nontaxable. 11. Cutting paraffin. - Taxable.
12. Ice removal from tubing. - Taxable. 13. Gauge runs. Nontaxable. 14. Swabbing. - Nontaxable. 15. Bottom hole
pressure surveys - static and build up. - Nontaxable. 16.
Temperature surveys. - Nontaxable. 17. Run and pull plunger lift
equipment. - Taxable. 18. Tubing and casing caliper surveys Nontaxable. 19. Kinley sand line cutter. - Taxable.

8201L0394D14 A company such as this is providing a nontaxable service.
The transfer of the X-rays to the company's clients is incidental to the
service being provided.

7803L0106C10 If the contract with your customer calls for you

to x-ray the item to test the strength of the weld , etc., you are
providing a service and not selling tangible personal property.
The transfer of the film to the customer would be incidental to
the service.

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TX

STATUTE OF LIMITATIONS: 4 YEARS

Other-State Rate 6.25%

22,135 Real Property Services

Accounts payable services

21,540 Computer Hardware, Software and Services-

Accounts receivable service

21,540 Computer Hardware, Software and Services-

21,190 Overview of the Sales and Use Tax Applicability

151.005 "Sale" or "purchase."

21,190 Overview of the Sales and Use Tax Applicability

151.005 "Sale" or "purchase."

Ad valorem tax reimbursement

21,190 Overview of the Sales and Use Tax Applicability

21,410 Admissions and Entertainment

3.298. Amusement Services.

3.321. Advertising Agencies

22,040 Information Services

22,135. Real Property Services

3.356(9) Surveying of real property

Affiliated company transactions

21,260 Intercompany Transactions

Air conditioning maintenance

22,140. Repair, Maintenance, and Installation Services

21,190 Overview of the Sales and Use Tax Applicability

151.005 "Sale" or "purchase."

Air sample analysis

22,040 Information Services

Air sample testing

22,040 Information Services

3.342 Information Services

Sales of tangible personal property are generally presumed taxable, unless

Alarm systems, security

22,145 Security Services

21,660 Food and Grocery Sales

3.293 Food; food products; meals; food service.

21,190 Overview of the Sales and Use Tax Applicability

21,410 Admissions and Entertainment

3.298. Amusement Services.

22,040 Information Services

3.342 Information Services

22,050. Insurance Services

9103L1094B07 and 8710L0843C07

22,135 Real Property Services

21,190 Overview of the Sales and Use Tax Applicability

151.005 "Sale" or "purchase."

As-built title surveying

22,135. Real Property Services

3.356(9) Surveying of real property

22,135. Real Property Services

Texas Policy Letter Ruling No. 9506180L, 06/07/1995

9506180L Asbestos qualifies as hazardous waste and the removal and

8901T0920C10-3 ANSWER: The surveying of boundaries of a

22,040 Information Services

3.342 Information Services

3.342(a)(5)(B) Any sale of information primarily derived from laboratory,

9506180L Asbestos qualifies as hazardous waste and the removal

22,040 Information Services

3.342 Information Services

3.342(a)(5)(B) Any sale of information primarily derived from laboratory,

9506180L Asbestos qualifies as hazardous waste and the removal

Ash disposal system

21,190 Overview of the Sales and Use Tax Applicability