(a) Subject to § 151.1551, a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, would be exempted under this chapter because of the nature of the property, its use, or a combination of its nature and use, is exempted from this chapter.
(b) Subsection (a) does not apply to the performance of a service on:
(1) tangible personal property that would be exempted solely because of the exempt status of the seller of the property;
(2) tangible personal property that is exempted solely because of the application of § 151.303, 151.304, or 151.306;
(3) motor vehicles, trailers, or semitrailers as defined, taxed, or exempted by Chapter 152; or
(4) a taxable boat or motor as defined by § 160.001.
(5) Deleted by Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.
(6) Tangible personal property exempt under § 151.326.

Terms Used In Texas Tax Code 151.3111

  • Personal property: All property that is not real property.
  • Personal property: means property that is not real property. See Texas Tax Code 1.04
  • Property: means real and personal property. See Texas Government Code 311.005
  • Tangible personal property: means personal property that can be seen, weighed, measured, felt, or otherwise perceived by the senses, but does not include a document or other perceptible object that constitutes evidence of a valuable interest, claim, or right and has negligible or no intrinsic value. See Texas Tax Code 1.04

(c) A taxable service performed on a motor vehicle, trailer, or semitrailer exempted under § 152.086, 152.087, or 152.088 of this code is exempted from the taxes imposed by this chapter. A taxable service performed on a motor vehicle held for rental in the regular course of business, but not rented, or held for sale in the regular course of business is exempted from the taxes imposed by this chapter.

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