Tex. Tax Code § 151.3111 · Subchapter H. EXEMPTIONS
SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Subject to Section 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 Section 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 Section 160.001.
(5) Deleted by Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.
(6) Tangible personal property exempt under Section 151.326.
(c) A taxable service performed on a motor vehicle, trailer, or semitrailer exempted under Section 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.
Notes and commentary — not statutory text
History
Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 12, eff. Oct. 2, 1984. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.03, eff. Oct. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 11, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 394, Sec. 4, eff. June 3, 1999; Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 2, eff. September 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 62b2614c5b4f6f456d232adafdea3e31f928ef25e94dcca1368c8071e541b676
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 151.1551REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS.Printed as Section 151.1551
- Tex. Tax Code § 151.303PREVIOUSLY TAXED ITEMS: USE TAX EXEMPTION OR CREDIT.Printed as Section 151.303, 151.304, or 151.306
- Tex. Tax Code § 151.304OCCASIONAL SALES.Printed as Section 151.303, 151.304, or 151.306
- Tex. Tax Code § 151.306TRANSFERS OF COMMON INTERESTS IN PROPERTY.Printed as Section 151.303, 151.304, or 151.306
- Tex. Tax Code § 151.326CLOTHING AND FOOTWEAR FOR LIMITED PERIOD.Printed as Section 151.326
- Tex. Tax Code ch. 152TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLESPrinted as Chapter 152
- Tex. Tax Code § 152.086MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS.Printed as Section 152.086, 152.087, or 152.088
- Tex. Tax Code § 152.087FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.Printed as Section 152.086, 152.087, or 152.088
- Tex. Tax Code § 152.088MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES.Printed as Section 152.086, 152.087, or 152.088
- Tex. Tax Code § 160.001DEFINITIONS.Printed as Section 160.001
Cited by 3 provisions
Provisions in this library whose text cites Tex. Tax Code § 151.3111. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 151.1551REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS.Printed as Section 151.3111
- Tex. Tax Code § 151.359PROPERTY USED IN CERTAIN DATA CENTERS; TEMPORARY EXEMPTION.Printed as Section 151.3111
- Tex. Tax Code § 151.3595PROPERTY USED IN CERTAIN LARGE DATA CENTER PROJECTS; TEMPORARY EXEMPTION.Printed as Section 151.3111
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.