Tex. Tax Code § 191.082 · Subchapter E. OIL WELL SERVICE
TAX IMPOSED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on each person who engages in the business of providing any oil well service for another for consideration and who:
(1) owns, controls, or furnishes the tools, instruments, and equipment used in providing the oil well service; or
(2) uses any chemical, electrical, or mechanical process in providing the service at any oil or gas well during and in connection with the drilling and completion, or reworking or reconditioning, of the well.
(b) The tax imposed by this subchapter does not apply to the business of drilling or reworking an oil or gas well or to a service incidental to that business performed by persons engaged in the business of drilling or reworking.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1723, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.191.htm
- Text hash
- sha256 c118a9d9f215983fcf69b0475e9903f9d8ee471d982671b953d00ce8e04f8b8d
- 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
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.