Texas Tax Code 151.058 – Property Used to Provide Taxable Services and Sale Price of Taxable Services
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(a) A person performing services taxable under this chapter is the consumer of machinery and equipment used in performing the services.
(b) The total amount charged for a service taxable under this chapter is subject to tax, including charges for labor, materials, overhead, and profit, regardless of whether such charges are separately identified to the purchaser of the service.
Terms Used In Texas Tax Code 151.058
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005