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7/24/2019 Copy of Tax by Item
1/18
TX STATUTE OF LIMITATIONS: 4 YEARS Tax Status Type Category 800-252-5555 RIA Authority Other-State Rate 6.25% Other2
1 5% test See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.356 Real property service 3.356 2) When nontaxable unrelated services and taxable services are sold
or purchased for asinglecharge and theportion relatingto taxableservices
representsmorethan 5.0% of thetotal charge, the totalchargeis presumed
to betaxable
1.1 Acidize a well Non-Taxable Service Pipeline Services 22,135 Real Property Services 151.3111(a Acidize a well-8706L0840C12 Down-hole taxable services are only
rendered nontaxablewhen done to facilitate jobssuch as: acidizing,
fracturing, perforatingcasing, squeezejob work over, repair to casingstring
or completion services.
Acidizea well-8502L0638E03 12. If awell iskilled so thatthe
casingcan be repaired or theformation fractured or acidized ,
thecharge for killingthe wellis nottaxable
2 Accounts payable services See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
3 Accounts receivable service See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
4 Acetylene gas Taxable Item Fuel-gasses 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
7606L0025B10 ose itemssuch as oxygen and methane-argon
used in alaboratoryfor taxablepurposeswould besubject to the
tax. If itcan be determined thata portion of theoxygen and
methane-argon wasused in an exemptmanner, such as becoming
an ingredient
5 Actuators Taxable Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
6 Ad valorem tax reimbursement See Explanation Service Real Property 21,190 Overview of the Sales and Use Tax Applicability 9408L1320D12 9408L1320D12 Property tax reimbursement is not included in the taxable
salesprice of equipmentrentals onlywhen (1) separatelystated and clearlyidentified on theinvoiceand (2) reimbursementis for thepropertytax paid
on thespecificequipmentbeingleased ...
contractor invoice.
7 Admissions to events See Explanation Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 3.298 (g) Exemptions (1) Sales tax is not due on the sale of an amusement
serviceif theservice isprovided exclusively:(A) bya nonprofitorganization
3.298 (g) Exemptions(1) Sales taxis notdue on thesale of an
amusementserviceif theserviceis provided exclusively:(C) by
an educational, religious, law enforcement, or charitable
association
8 Advertising See Explanation Service Advertising 21,420 Advertising 3.321. Advertising Agencies 3.321(a)(5) nontangible services: account supervision; account service;
creativeconcept development;consultation service;supervision;public
relations;setting up pressconferences;writingcopyfor use in anymedium;
mediaplacement, advertisingtime, and space chargesto client;market
research individualized for oneclient; postageor freightcharges occurring
after thesale; residuals;retainers;commissionsor fees granted or allowed
bysuppliersor media;media placementfees
8908L0958G05 Your chargesfor leasingadvertisingspace on
your billboardsaren'ttaxable.
9 Aerial patrolling See Explanation Service Testing 22,040 Information Services 9711963L (4) 9711963L 4. Inspection is a non-taxable service. 8908L0952C04 meter reading services, your company is
providingtaxabledata processingservices.
10 Aerial surveying/Photography Non-Taxable Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 7705T0068A06 SectionsAand B arenon-taxableservices.. (a)
Topographicmaps..(b) Profilemaps
7705T0068A06 SectionsC, D are taxabletangiblepersonal.. (c)
Obliquephotographs..(d) Mosaicmaps
11 Affiliated company 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
propertyissold to a purchaser who, either beforeor after the sale, ownsa
jointor undivided interestin thetangiblepersonalpropertywith the seller.
3.331 Transfersof common interestsin tangiblepersonal
property-intercorporateservices
12 Air conditioning maintenance See Explanation Service Building Services 22,140. Repair, Maintenance, and Installation Services 3.291 Contractors 200010825L Acharge to repair a central air conditioning system in a non-
residential(commercial) buildingis taxable
200202797L Thelabor for new construction and to repair and
remodelcentralheatingand air conditioningunitson existing
residentialreal propertyisnot taxable. Thelump-sumcharge to
thecustomer isnottaxable
13 Air preheaters See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
14 Air sample analysis See Explanation Service Testing 22,040 Information Services 9205L1169D01 9205L1169D01 The following services provided by your company are not
taxable:On-SiteAbatement Air Monitoring,15 Air sample testing See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9212L1226E02 3. Response:Hydrostatictestingis anontaxable
service.
16 Alarm systems, security Taxable Service Security Services 22,145 Security Services 9907563L charges for monitoring security systems are subject to tax. 3.333(k)(3) persons who install electronic access control
devices..Although nottaxable asa securityservice, the
installation of such a devicein an existingnonresidentialreal
propertyimprovementmay betaxable asnonresidentialreal
propertyrepair, remodelingor restoration. See3.357
16.1 Alcohol / Liquor Taxable Item Food 21,660 Food and Grocery Sales 3.293 Food; food products; meals; food service. 3.293 (c) Taxable sales. The following are subject to sales tax: (4)sales of
beer, wine, and other alcoholicbeveragesunlesssubjectto mixed beverage
grossreceiptstax
17 All-terrain vehicles Taxable Item Motor Vehicle 21,190 Overview of the Sales and Use Tax Applicability 9405L1298C01 9405L1298C01 taxable except "when they purchase all-terrain vehicles for
usein agricultural"
3.88(b)(1) Off-road vehiclesare subjectto the limited salesand
usetax under theTaxCode, Chapter 151.
18 Amusement services See Explanation Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 9510L1378F02 The fee by the Mariachis performers is not taxable to the
corporation becausethe Mariachisare simplycharginga feefor their
performancerather than an admission.
19 Analysis (Testing) See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9212L1226E02 3. Response:Hydrostatictestingis anontaxable
service.
20 Appraisals See Explanation Service Insurance Services 22,050. Insurance Services 9103L1094B07 and 8710L0843C07 8710L0843C07 Real estate appraisals to determine the property value for
thepurpose of obtaininga loan, sellingthepropertyor taxpurposesare not
taxable.
8710L0843C07 Realestate appraisalsto valuepropertyfor
insurancecoverageare taxable
20.1 Architectural Services See Explanation Service Professional Services 22,135 Real Property Services 3.356(a)(4) 200904584L
Architects and engineersprovidea nontaxableprofessionalservicewhen
producingoriginalplansand copies of theoriginalplansfor clients. An
architect or engineer doesnotcollect salestax on separatelystated
chargesfor copiesof blueprintsor blueline printsprovided to clients
per client/architect/engineer agreements
Tex. Admin. Code 3.356(a)(4) .Notincluded are theaddition
of sprinkler systems, retainingwalls, ponds, pools or fences, or
other construction activitiesor servicesprovided bylandscape
designersor landscapearchitectssuch as consultation, research,
preparation of generalor specificdesign or detailplans, studies,
specifications, or supervision, or anyother professionalservices
or functionswithin thedefinition of thepracticeof engineeringor
architecture. Landscapingservicesperformed bylandscape
designersor landscapearchitectsare taxable.
21 Arrestors See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
22 As-built title surveying Taxable Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 1 51 .0 04 8( a) (6 ) A s- bu il t ti tl e su rv eyi ng 8 90 1T 09 20 C1 0- 3 A NS WE R: T he s ur ve yi ng o f b ou nd ar ie s of a
right-of- wayare taxable. Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
23 Asbestos abatement See Explanation Service Waste Services 22,135. Real Property Services Texas Policy Letter Ruling No. 9506180L, 06/07/1995 9506180L Asbestos qualifies as hazardous waste and the removal and
disposalof hazardouswasteis nottaxable. (mustbe separatelystated).
9610933LA separatelystated chargefor air qualitymonitoring
performed duringan asbestosabatementproject isnot taxable.
24 Asbestos analysis Non-Taxable Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9506180LAsbestos qualifiesashazardous wasteand theremoval
and disposalof hazardouswasteis nottaxable. (mustbe
separatelystated).
25 Asbestos testing Non-Taxable Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9506180LAsbestos qualifiesashazardous wasteand theremoval
and disposalof hazardouswasteis nottaxable. (mustbe
separatelystated).
26 Ash disposal system See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
26.1 Asphalt/Concrete Repair Taxable Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)
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7/24/2019 Copy of Tax by Item
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TX STATUTE OF LIMITATIONS: 4 YEARS Tax Status Type Category 800-252-5555 RIA Authority Other-State Rate 6.25% Other2
27 Attorney fees Non-Taxable Service Professional Services 22,120 Professional services 8711A0844A08 8711A0844A08 The services of a lawyer are not taxable services under
chapter 151 of theTax
Codeunlessthe comptroller determinesthatthe lawyer isnot providinglegal
servicesand isactingsolelyas adebt collector.
22,120 Professionalservices,such asthose rendered by
lawyers, doctors, and accountantsare notspecificallyincluded in
thelist of servicesthatare subjectto tax.RIA
28 Audiograms Non-Taxable Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
29 Auditing services Non-Taxable Service Professional Services 22,120 Professional services 9412P1330D08 9412P1330D08 Turning to the matter of whether these charges (for
actuarialservices) escapetaxation byvirtueof Rule3.355(i)(2), theTax
Division submitstheydo notbecause these auditserviceswere not
purchased "for asinglecharge,"
200008616R(1) Data processing- It specificallyincludes...
payrolland businessaccounting
30.21 Automobile repairs See Explanation Service Motor Vehicle 21,820 Motor Vehicles 3.29 200702943L labor to repair a motor vehicle or its components is not subject
to tax.
200702943LIf you separatethe chargefor theparts and
installation labor on thecustomer'sbill, you mustcharge taxon
theparts.
31 Automobile storage Taxable Service Motor Vehicle 21,820 Motor Vehicles 151.0101(a) 201304708H 4. Motor vehicle parking and storage services are defined
astaxable services. TEX. TAX CODEANN. Section 151.0101
32 B2B (business to business) See Explanation Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rateof thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
33 Bad check lists 80% Taxable Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
33.1 Backfill dirt See Explanation Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9212L1218C01 Labor to backfill the hole is not taxable ... because it is not
partof any taxablerepair or remodelingjob and isnot considered taxable
landscaping.
9212L1218C01 Response:The labor to excavate contaminated
soilisnot taxableif theservice provider leavesthe soilon the
customerspremises.
33.2 Background check 80% Taxable Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
34 Baghouses See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
35 Baling hay Non-Taxable Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9208L1190D12 However mowing and baling hay is not considered lawn
and yard maintenanceand isnottaxableas a realpropertyservice.
36 Bandages See Explanation Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
36.1 First Aid-Bandages See Explanation Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 Aseller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
37 Banquet tickets, Chamber of Commerce See Explanation Item Food 21,660 Food and Grocery Sales 9201L1157D01 9201L1157D01 1) Charges for lunches at monthly membership meetings.
Nontaxablewhen purchased bythe Chamber..Taxablewhen the lunches
arepaid for bythe individualmembers.
9201L1157D01 3) Ticketsfor attendanceat an annual banquet
.RESPONSE: If partof theticketprice coversa chargefor food
served ata restaurant, hotelor similar place of business, or
catered byan outsideparty, thatportion of theticketis taxable.
37.1 Bartender Non-Taxable Service Personal Services 21,410. Admissions and Entertainment 09061146 Real Property Rent 09061146 Real Property Rent charges for providing a bartender are not
taxable. Separatelystated chargesfor janitorialservices aretaxable.
38 Battery recycling fee Non-Taxable Service Motor Vehicle 21,820 Motor Vehicles 151.0101(a) 200208438L The amount of money you collect from your customers for
the battery salesfee isnotsubjectto the salestax.
200208438LThe amountof moneyyou collectfrom your
customersfor tirerecycling and theautomotiveoil salesfee areboth subjectto thesales tax.
38.1 Bee removal See Explanation Service Pest Control 22,135 Real Property Services 200009728L 200009728L Therefore, if you remove bees from under eaves, porch, attic,
etc, you should collectsales taxon your charge.
200009728LIf you remove bees from aranch or farmfield or
pasture, salestaxis notdue.
39 Bill consolidation See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
40 Bill preparation services See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
41 Bird nuisance control Taxable Service Pest Control 22,135 Real Property Services 3.356 Real property service 3.356. Real property service.a) 8 ) Structural pest control services- Activities
performed for thepurpose of identifying, preventing, controlling, or
eliminating, byuse of chemicalor mechanicalmeans
41.1 Blue Cross - Third Party Administrators Non-Taxable Service Insurance Services 22,050. Insurance Services 3.355 (b) and (g) and 3.330(a). 3. 355 (b) These services performed . .for a third-party administrator . .under
aself-insured plan arenottaxable.
9902245LThe processingof insuranceclaimsis notsubject to
Texassales or usetax under thedata processingservicesSee
Rule3.330(a).
42 Boilers See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
43 Bond rating information See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
44 Bonus pay See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)
45 Bottled water Non-Taxable Item Food 21,660 Food and Grocery Sales 3.293 Food; food products; meals; food service. 3.318 (f) Water. The sales tax law specifically exempts the sale of water,
includingspringwater, sparklingwater, or mineralwater, from salesor use
tax.
3.318 (f) Flavored water (carbonated or non-carbonated) isa
softdrinkand istaxable.
45.1 Boring, Excavation, Backhoe, Digging See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 200103164H The Administrative Hearings Section will agree to delete for
the"directional bore"because thenature of such workrelatesto new
construction.
9211T1205G08 AreTaxpayer'schargersto digholes taxableif
thetaxpayer doesnot makethe repairs?The chargeto dig the
holeis nottaxable.
46 Boundaries, confirming property See Explanation Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 8901T0920C10 (2) determiningboundariesof realpropertywhich includes
lot surveying are taxable. Examplesincludeboundaryrecovery, lot
surveying, title surveying, right-of-way surveying, residential surveying
and as-builttitle surveying.
8901T0920C10 (3) Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
47 Boundary recovery Taxable Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 8901T0920C10 (2) determiningboundariesof realpropertywhich includes
lot surveying are taxable. Examplesincludeboundaryrecovery, lot
surveying, title surveying, right-of-way surveying, residential surveying
and as-builttitle surveying.
8901T0920C10 (3) Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
48 Bowl mill grinder See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
49 Bracing a pole See Explanation Service Pole Services NA NA
50 Bracing plants Taxable Service Landscaping 22,135 Real Property Services 3.356 Real property service. 200105212L Landscaping services includes planting , transplanting,
pruning, bracing , spraying, fertilizing, mowing, trimming, watering, tree
planting
51 Breakers See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
52 Breathing air cylinders Non-Taxable Item Fuel-gasses 21,560. Containers, Wrappers, Packaging and Labels 151.315 Decision No. 11,972 "that the air we breathe, even if packaged in some
form, oughtnot besubjected to salestax."
8209L0472B01 Is cylinder rent taxable-"No, nottaxable when
rented full".
53 Breathing apparatus See Explanation Item Fuel-gasses 21,560. Containers, Wrappers, Packaging and Labels 151.315 Decision No. 11,972 "that the air we breathe, even if packaged in some
form, oughtnot besubjected to salestax."
8209L0472B01 Is cylinder rent taxable-"No, nottaxable when
rented full".
54 Brush control/right of way clearing See Explanation Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9104L1099F04 The brush control services along the pipeline right of way
arenot taxable.
9410L1329G03 Mowingor trimmingthatis performed on
privateor commercialyardsor lawnsis a taxableservice.
However, mowingor cuttingto power line rights-of-way,
pipeline rights-of-wayis nottaxable.
55 Building cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
56 Building &grounds cleaning See Explanation Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
56.1 Bus Charter See Explanation Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 9004L1100G12 Bus tours along a scenic route are taxable as amusement
services, butmore generaltravelby busis not.
3.298(a)(1)(F) (v) tour trainsand buses, whoseprimary
purposeisto show touristsightsalonga routeas opposed to
regular transportation;
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7/24/2019 Copy of Tax by Item
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TX STATUTE OF LIMITATIONS: 4 YEARS Tax Status Type Category 800-252-5555 RIA Authority Other-State Rate 6.25% Other2
57 Buzzard guards Taxable Item Pest Control 22,135 Real Property Services 3.356 Real property service 3.356. Real property service.a) 8) Structural pest control services- Activities
performed for thepurpose of identifying, preventing, controlling, or
eliminating, byuse of chemicalor mechanicalmeans
58 Cable conversion See Explanation Service Pole Services NA NA
59 Cable replacement See Explanation Service Pole Services NA NA
60 Cable/lines added See Explanation Service Pole Services NA NA
61 Cable/wire splicing See Explanation Service Pole Services NA NA
61.1 Calibration Taxable Service Repairs/New Construction 22,135 Real Property Services 3.357. 9310H1265E01 If the calibration of Petitioner's meters is the maintenance
of realpropertyunder Rule3.357(a)(3), then thecalibration workisa non-
taxableservice. To qualifyasmaintenanceunder theRule, thework mustbe
scheduled and periodic. To beperiodic, thework mustbe performed at
essentiallyeven intervals.
9310H1265E01 Meters aretangiblepersonalproperty. Section
151.009. Therepair or maintenanceof tangible personalproperty
isa taxableserviceunder Section 151.0101 (a) (5).
61.2 Camera Operator See Explanation Service Video Services 21,840. Photography 151.318 (a)(2) 9105L1115A12 Response: The fee is not taxable for services provided by a
free-lancephotographer who operatesa video cameraor other such motion
picturecamera.
9105L1115A12 However, thefee for a free-lancephotographer
who operatesa stillpicturecamera istaxable.
62 Capacitor banks See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
63 Carbon dioxide removal equipment See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.007 10215576 Sales Tax treater charges as part of sales price Response: Your
Company'spaymentfor thetreater serviceand the thermaloxidizer service
becomea componentpartof the salesprice of thenaturalgas thatyour
companysellsunlessyour companyreceives aproperlycompleted resaleorexemption certificatein lieu of the salestax. [email protected]
8/30/10
Salesof tangiblepersonal propertyaregenerallypresumed
taxable, unlessspecificallyexempted from taxation.RIA
63.1 Car Washes Non-Taxable Service Motor Vehicle 21,820 Motor Vehicles 151.0101(a) 8506L0642B11 Car washing (by hand) - is this taxable? Not taxable 200005360L Receipts derived from a coin operated car wash
and vacuummachineare notsubjectto salestax.
64 Carpet cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
65 Carpet installation and repair Taxable Service Repairs/New Construction 22,135 Real Property Services 151.0048 200309239L Services to install a new carpet pad, reinstall the carpet, ...in
nonresidentialpropertyare taxableservices
65.1 Carport-installation (See Portable Bldg) See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9803226L carports-Response: When you incorporatea trailer into real
property, you area developer. If you operateunder lump-sumcontracts
(thatdo not separatematerialand labor charges), you are considered the
consumer of allthe itemsthat you buyto do thejob
200605556R Asale of amobileoffice isa taxablesaleof
tangiblepersonal property.
66 Cash discounts Non-Taxable Fee Other 22,360. Discounts Article 20.01(L)(3)(a)
7705T0067D02 Article20.01(L)(3)(a) statesthatsales pricedoes not
include cash discountsallowed on sales.
66.1 Casino Services Non-Taxable Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 9805620L Operation of a Casino environment to "practice gambling"-
instructionalservices
66.2 Cathodic Protection Taxable Service Repairs/New Construction 22,135 Real Property Services Comptroller's Hearings Decisions Nos. 28,327 and 30,569 9506L1351G08 the addition of cathodic protection systems to existing
pipelineswas taxablerepair and remodelingof real property.
66.3 Caterer (food) See Explanation Item Food 21,660 Food and Grocery Sales 3.293 Food; food products; meals; food service. 3.293(k) A caterer is aseller of prepared food and beverages and must
collectsalestax on allchargesbilled in connection with thesale of taxable
meals.
200608117LBakery itemsare exemptfromtax unlesstheyare
sold on aplate, in abowl, or with other eatingutensils.
67 Catalog purchases See Explanation Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
68 CCH service See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
69 Ceiling cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
70 Cement Non-Taxable Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)
71 Centerline control staking Non-Taxable Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 8901T0920C10 (2) determiningboundariesof realpropertywhich includes
lot surveying are taxable. Examplesincludeboundaryrecovery, lot
surveying, title surveying, right-of-way surveying, residential surveying
and as-builttitle surveying.
8901T0920C10 (3) Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
72 Chamber of Commerce banquet tickets See Explanation Item Food 21,310. Nonprofit, Charitable and Religious Transactions 3.322(a)(1) 9201L1157D01 If part of the ticket price covers a charge for food served at
arestaurant, hotelor similar placeof business, or catered by an outside
party, thatportion of theticketis taxable.
Themember entityor prospectivemember entitydoes nothave
to accruesales taxon thepaymentsto theChamber thatare for
themeals attended bychamber membersor prospectivemembers
[email protected]/22/2009
73 Check preparation service See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
74 Chemical feed system See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
75 Chemical spill/pipeline oil clean-up and disposal Non-Taxable Service Waste Services 22,135. Real Property Services 3.324. Oil, gas, and related well service. 8712L0855C05 Oil spill c lean-ups a t the well-site are not taxable. 9205L1170C07 Charges for restoring or remediating lost or
damaged soilare nottaxable.
76 Chimney cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
76.1 City Road Repairs Exempt Service Repairs/New Construction 22,135 Real Property Services 151.0048 9311L1272A05 Although the installation of the speed bumps is considered
remodelingof nonresidentialrealty (which isataxable service), theCityof
****** isnotrequired to collectsalestax on thecharges billed to citizens
becausea saledid notoccur. The cityis beingreimbursed for remodelingof
publicstreets.
77 Cleaning and drying pipelines Non-Taxable Service Pipeline Services 22,135 Real Property Services 9212L1226E02 9212L1226E02 2. Response: Cleaning and drying apipeline is anontaxable
service.
9212L1226E02 3. Response:Hydrostatictestingis anontaxable
service.
78 Cleaning restroom Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
79 Coffee service/supplies See Explanation Item Food 21,660 Food and Grocery Sales 151.314(a) 7711L0093A11 Coffee, Coffee/filter combo, Sugar, Creamer-Non-taxable 7711L0093A11 Cups, Stirrers, Spoons, Napkins, Filters-
Taxable
80 Collection service expenses Taxable Service Debt Collection 22,080 Miscellaneous Services 151.0101(a)(8) 9308L1253F13 Debt collection services are taxable in Texas. See 151.0036 200001952L If you separately state the charges for debtors
located in Texasfrom thoselocated out-of-state, you should only
collectTexassales taxon thosechargesfor debtorslocated in
Texas.
81 Collection service fees Taxable Service Debt Collection 22,080 Miscellaneous Services 151.0101(a)(8) 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 thisrule.
82 Commerce Clearing House service See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
83 Communication equipment Taxable Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
83.1 Compression_natural gas-3rd party See Explanation Service Pipeline Services 22,135 Real Property Services 9909741L Response: If the customer has no control over the compression
unit(i.e., transfer of possession), theessence of thistransaction isto provide
acompression servicefor afee. Thisfee isnot subjectto thesales tax.
9909741LResponse: If acontract to leasegas compressorswas
entered into byCompanyA and it'scustomer, then itis alease. If
thisis aservice to compressgas, then itis nota lease. Rule3.294
Rentaland Leaseof TangiblePersonalProperty contains
definitionsof alease of propertyversusa service. Ihave enclosed
acopy of Rule3.294 for your review.
84 Computer-aided drafting See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 9404L1316E09 However, if the third party works with your taxpayer to
develop (or if the third partyindependentlydevelops) the original
specifications, schematics, etc., as wellas to producetheactual design, the
serviceswould beconsidered professional engineering servicesand would
notbesubjectto tax
9408L1318E11 Drafting is..taxed as dataprocessingservices
when thecomputer is utilized. 80%
85 Computer hardware See Explanation Item Computers-Software 21,190 Overview of the Sales and Use Tax Applicability 3.308(a) 8712R0851C07 Rule 3.308(a)(1) The sale, lease or rental of c omputer
hardware... issubject to thesales and usetax.
8712R0851C07 3.308(a)(4) Salestax isdue on chargesfor labor
or servicesrendered in remodeling, repairing, maintainingor
restoringcomputer hardware. See Rule3.292
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86 C omput er intr us ion de te ction s ervic e S ee Expla na tion S er vic e D ata P roc es sing 2 1, 540 Co mp ute r H ar dw are , S of tw are a nd Se rvic es - 3. 330( a) (1) 200 0086 16R (1) D ata p roc ess ing ser vice s- It s pe cif ic ally inc lud es wor d
processing, payrolland businessaccounting
87 Computer software See Explanation Item Computers-Software 21,540. Computer Hardware, Software and Services 3.308(b) 8712R0851C07 3.308(b)(2) Sales tax is due on the sale, lease or license of
a computer program.
88 Concrete Taxable Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)
89 Condensate equipment See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
90 Condensers See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
91 Confirming property boundaries Taxable Service Surveying Services 22,135. Real Property Services 3.356(9) Surveyingof realproperty 8901T0920C10 (2) determiningboundariesof realpropertywhich includes
lot surveying are taxable. Examplesincludeboundaryrecovery, lot
surveying, title surveying, right-of-way surveying, residential surveying
and as-builttitle surveying.
8901T0920C10 (3) Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
92 Construction debris disposal Taxable Service Waste Services 22,135. Real Property Services 151.0048 Real property service. 200506292H Taxable real property services include the removal or
collection of garbage, rubbish or other solid waste. Section 151.0048( a)(3)
9207L1182E08 A chargefor collection and disposal of the
debris/pipeis ordinarilytaxable.
96 Construction See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors See Contract taxability
93 Construction site cleanup Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;(taxable)
94 Construction site landscaping See Explanation Service Landscaping 22,135. Real Property Services 3.356 Real property service. 200205063L Hardscaping, i.e., the building of retaining walls, dams, etc.,
isconsidered newconstruction . Taxis dueon materialsbutnot on labor.
95 Consulting services See Explanation Service Professional Services 22,120 Professional services 200009737L 200009737L Unrelated consulting services which are the expert or
professionalopinionsof the consultantare nottaxablewhen they are
separatelystated and notconnected in anyway to thesaleof a taxableitem.
For example, separatelystated chargesfor generalbusinessconsultingor
professionalservices, such asmanagementconsulting, businessissue
identification and policydecisions, projectmanagement, publicrelationsand
taxconsultingwhich arenot related to thesoftwarebeingsold would be
considered nontaxableconsultingservices
96 Contract taxability See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors See Decision Matrix 201311783R (b)(4)(A) A contract to sell a prefabricated
building or a ready- built home isconsidered acontract for an
improvementto realproperty when the seller is
required to build , transport, and affixthestructure to a
permanentsite.
97 Control room equipment See Explanation Item Manufacturing 21,190 O verview of t he Sales and Use Tax Applicability 151.005 "Sale" or " purchase." Sales of t angible personal property are generally presumed taxable, u nless
specificallyexempted fromtaxation.RIA
97.1 Conversion-Abandonment See Explanation Service Repairs/New Construction 22,135 Real Property Services 10154893, Plumbing/Electrical Services..residential installation.. In a lump
sumcontract(i.e. labor and materialsare asinglecharge) the contractor is
considered theconsumer of thematerialsand payssalestax atthe timeof
purchase. No sales taxis charged to thecustomer in alump sumcontract.
3.291(b)(3). [email protected]/23/10
09211791 SalesTax Theresult isthat your firmowes thetax to
thetaxableservice provider if itbuysa taxableserviceeven if the
serviceisperformed on acustomersproperty. By thesame
token, thecustomer owesthe taxif theypaythe taxableservice
provider directly. If your firmchoosesto reimbursethe customer
for thetotalcost of therepair, itmustalso reimbursethem for the
taxthey paid to theservice provider.
98 Cooling water system See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
99 Copiers Taxable Service Rental 21,280. Leases and Rentals 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rateof thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
100 Copies Taxable Item Personal Property 21,860. P ublishing and Printing 3.312(1) 3.312(1)Sales tax is due on the total charge for producing multiple copies of
printed materialregardlessof the typeof equipmentused in the
reproduction.
100.1 Copywriting See Explanation Service Advertising 21,420 Advertising 3.321. Advertising Agencies 9508L1366G11 Subsection (a)(5) of Rule 3.321 Therefore, if the copy
becomesa partof employee-fabricated property, taxisdue on theentire
charge, includingseparately-stated chargesfor copywriting, for theitem.
101 Copy paper Taxable Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
102 Courier services See Explanation Service Transportation 22,440. Shipping, Delivery, Transportation, Insurance and Handling Charges 3.303 3.303(a) The sales tax applies to all transportation or delivery charges to a
customer when ataxableitemis sold
3.303(b) Athird partycarrier (separatelegalentity) willnotbe
responsiblefor collectingor remittingtax aslong asthe third
partycarrier onlyprovidestransportation and doesnot sellthe
taxableitembeingdelivered.
103 Court reporting services See Explanation Service Information Services 22,080 Miscellaneous Services 151.353 (a) 151.353 (a) Court reporting services ...are exempted from the taxes
imposed bythischapter
104 Crane service/rental See Explanation Service Rental 21,280. Leases and Rentals 3.294 (c 200307998L Your client has entered into a lump-sum agreement for crane
services, i.e., thecranecompany furnishesa crane and an operator.
Based on thisinformation, no taxwillbe dueon the "craneservices" Rule
3.294 (c)
105 Credit reporting services See Explanation Service Information Services 22,040 Information Services Section 3.343. Credit Reporting Services. Tex. TaxCode Ann. 151.0101 Taxableservices(7) creditreporting
services
106 Crossarm additions See Explanation Service Pole Services NA NA
107 Crossarm replacement See Explanation Service Pole Services NA NA
108 Crushers See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
109 Current account collections Non-Taxable Service Debt Collection 22,080 Miscellaneous Services 151.0101(a)(8) 3.354(b)(2) Collection of current credit and real estate accounts, including
mortgagepaymentsand rental payments, isnot subjectto tax
110 Custodial services Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
110.1 Customer reimbursement-plumbing-customer reteSee Explanation Service Repairs/New Construction 22,135 Real Property Services 10022871, Customer Reimbursements for Plumbing Repair Your payment
to theplumber simplyreducesthe amountpayablefromyour customer.
[email protected]/19/10
09211791 SalesTax Theresult isthat your firmowes thetax to
thetaxableservice provider if itbuysa taxableserviceeven if the
serviceisperformed on acustomersproperty. By thesame
token, thecustomer owesthe taxif theypaythe taxableservice
provider directly. If your firmchoosesto reimbursethe customer
for thetotalcost of therepair, itmustalso reimbursethem for the
taxthey paid to theservice provider.
111 Cylinder demurrage See Explanation Rental Fuel-gasses 21,560. Containers, Wrappers, Packaging and Labels 8209L0472B01 8209L0472B01 Is cylinder rent taxable-"No, not taxable when rented full".151.322(a) Thefollowingare exempted fromthe taxesimposed
bythischapter: (1) acontainer sold with itscontents if thesales
priceof the contentsisnot taxed under thischapter; (2) a
nonreturnablecontainer sold withoutcontentsto a person who
fillsthecontainer and sellsthecontentsand the container
together;and (3) a returnablecontainer sold with itscontentsor
resold for refilling.
112 Cylinder rentals/purchases See Explanation Rental Fuel-gasses 21,560. Containers, Wrappers, Packaging and Labels 8209L0472B01 8209L0472B01 Is cylinder rent taxable-"No, not taxable when rented full".151.322(a) Thefollowingare exempted fromthe taxesimposed
bythischapter: (1) acontainer sold with itscontents if thesales
priceof the contentsisnot taxed under thischapter; (2) a
nonreturnablecontainer sold withoutcontentsto a person who
fillsthecontainer and sellsthecontentsand the container
together;and (3) a returnablecontainer sold with itscontentsor
resold for refilling.
113 Data conversion See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R Data conversion is considered a data processing service.
Such servicesare taxableas explained in Rule3.330
9009L1045A01 Contractprogrammingis nottaxableif the
customer retainsthe rightsto theprogramswritten.
114 Data processing See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
8801L0855D02 You should collecttax on chargesfor filingthe
payrolltaxreturns, preparingW-2 formsand computingand
preparingpayrollchecks.
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115 Data recovery See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 9212L1214G02 Charges for labor or services rendered when performing
datarecoveryare taxable. Rule3.330, DataProcSer
200008616R(1) Data processingservices- Itspecificallyincludes
word processing, payrolland businessaccounting
116 Data storage See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 9503L1338G13 Data processing services include computerized data
storage. SeeRule3.330(a)
200008616R(1) Data processingservices- Itspecificallyincludes
word processing, payrolland businessaccounting
117 Debt collection services Taxable Service Debt Collection 22,080 Miscellaneous Services 151.0101(a)(8) 9308L1253F13 Debt collection services are taxable in Texas. See 151.0036 200001952L If you separately state the charges for debtors
located in Texasfrom thoselocated out-of-state, you should only
collectTexassales taxon thosechargesfor debtorslocated in
Texas.
118 Deluge system See Explanation Service Safety Items 22,135 Real Property Services 3.357(3) 9206H1181B01 maintenance of realty is not a taxable service. 3.357.(3)
Maintenanceon realproperty- Allscheduled periodicwork
Chargesfor scheduled and periodicmaintenanceof real property
(i.e. fire hydrants, installed sprinkler systems, transformer deluge
systems, etc.)
118.1 Demolition-Dismantling See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.356 9406L1306D01 4. Only when an entire structure is demolished ... will it
qualifyanontaxabledemolition
118.11 Dismantling-see demolition See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.356 9406L1306D01 4. Only when an entire structure is demolished ... will it
qualifyanontaxabledemolition
119 Demurrage See Explanation Rental Fuel-gasses 21,560. Containers, Wrappers, Packaging and Labels 8209L0472B01 8209L0472B01 Is cylinder rent taxable-"No, not taxable when rented full".151.322(a) Thefollowingare exempted fromthe taxesimposed
bythischapter: (1) acontainer sold with itscontents if thesales
priceof the contentsisnot taxed under thischapter; (2) a
nonreturnablecontainer sold withoutcontentsto a person who
fillsthecontainer and sellsthecontentsand the container
together;and (3) a returnablecontainer sold with itscontentsorresold for refilling.
120 Deposits Non-Taxable Fee Other 22,300. Tax Base 3.301(d) regarding cash discounts 9909680L Sales tax is not due on a refundable security deposit that you
hold fromyour customer.
121 Detective services Taxable Service Security Services 22,145 Security Services 151.0101(a)(14 9512L1384G05 background investigations, and other taxable items 9108L1123G11 You are correct that the private investigator is
notrequired to collecttaxon the described services.(serve,
unarmed, supoenas) Theseare "unrelated"services, within the
meaningof Rule3.333 (g)
122 Determining property boundaries Taxable Service Surveying Services 22,135. R eal Property Services 3.356(9) Surveyingof realproperty 8901T0920C10 (2) determiningboundariesof realpropertywhich includes
lot surveying are taxable. Examplesincludeboundaryrecovery, lot
surveying, title surveying, right-of-way surveying, residential surveying
and as-builttitle surveying.
8901T0920C10 (3) Asurveywhich determinesthe actual
location of autilityor structureto be builtwithin aright-of-wayis
nottaxable.
123 Dewatering Non-Taxable Service Pipeline Services 22,135 Real Property Services 9212L1226E02 Response: D ewatering a pipeline is a nontaxable service.
Thecharge to theclient'scustomer isnot taxablewhether thecharge for
dewateringislump sumor separated.
9212L1226E02 In someinstancesthe dewatering isthe end of
theprocess and cleaningand dryingarenot undertaken. Many
timesonecontractor willdo the fill, test, dewater , and
another willdo thecleaningand drying.
124 Diesel fuel Non-Taxable Item Fuel-gasses 21,810. Motor Fuels.- 151.308(a) 3.290(f) Gasoline, LP gas, diesel, and kerosene are exempt from the sales
tax.
124.1 Digging Holes-Excavation Non-Taxable Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9211T1205G08 Response: The charge to dig the hole is not taxable (Test
holesno repairs)
9212L1218C01 Response:The labor to excavate contaminated
soilisnot taxableif theservice provider leavesthe soilon the
customerspremises.
125 Directory advertising Non-Taxable Service Advertising 21,420 Advertising 3.321. Advertising Agencies 3.321(a)(5) nontangible services: account supervision; account service;
creativeconcept development;consultation service;supervision;public
relations;setting up pressconferences;writingcopyfor use in anymedium;
mediaplacement, advertisingtime, and space chargesto client;market
research individualized for oneclient; postageor freightcharges occurring
after thesale; residuals;retainers;commissionsor fees granted or allowed
bysuppliersor media;media placementfees
126 Dirt (Fly Ash-Flowable Fill) See Explanation Service Landscaping 22,135 Real Property Services 3.356 Real property service. 8806L0884E01 sales tax is no longer due on the purchase price of
unprocessed sand , dirt, gravel or other similar materials.
9501L1363F08 adding( dumping, spreading, packing, etc.) dirt
and/or rocksto theerroded area...not.. for aesthetic..nottaxable
127 Dirt leveling Taxable Service Landscaping 22,135 Real Property Services 3.356 Real property service. 200207225L The removal of trees and brush to prepare a site for
construction of fences, roadsand other structuresis nottaxable. Other dirt
worksuch asrough gradearound the perimeter of anewfoundation for
drainagepurposesare tasksincluded in newconstruction and arenot taxable
services. Finalgradepreparation of theyard for landscapingbyspreadingor
levelingthe dirton thesite isa taxableserviceexceptwhen purchased bya
contractor or abuilder constructinga newresidence
128 Disinfecting restroom Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
129 Distribution line conversion See Explanation Service Pole Services NA NA
130 Diving services See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 8605L0732C06 The divers are performing anon-taxable service 9711963L 4. Inspection is anon-taxable service.
130.1 Domain Registry See Explanation Service Information Services 22,040 Information Services 200209314L 200209314L Domain name registration and fees are not taxable if
separatelystated.
131 Domestic sewage charges Non-Taxable Service Waste Services 22,135. Real Property Services 3.356 Real property service 3.356 Real Property Services(3)The Term does not include any of the
following:(A) solid or dissolved material in domesticsew age
132 Drafting See Explanation Service Professional Services 22,135 Real Property Services TX TAX PUB: 94-143 Tax is due on the total charge for drawings, blueprints, delineations, and
circuitdesignsand on chargesfor paper and electroniccopiesof these
items.
133 Drinking water Non-Taxable Item Food 21,660 Food and Grocery Sales 3.293 Food; food products; meals; food service. 3.318 (f) Water. The sales tax law specifically exempts the sale of water,
includingspringwater, sparklingwater, or mineralwater, from salesor use
tax.
3.318 (f) Flavored water (carbonated or non-carbonated) isa
softdrinkand istaxable.
134 Drug screening See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
135 Drug testing See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
136 Dubbing/copying videos Taxable Service Video Services 21,840. Photography 151.318 (a)(2) 9608L1432G11 After the master is completed, you should charge sales taxonlyon thechargefor dubbing, includingthetape(s)
200207261LGenerally, a video photographer is required tocollecttaxon thetotal chargefor video tapingservices(e.g.,
weddings, graduations, etc.).
137 Duct cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
138 Dues See Explanation Fee Subscriptions 21,520 Club and Membership Dues 3.298(b) 3.298(b) The membership dues, initiation fees, and other assessments
in a privateclubare taxable
200001994Lexemptsamusementservices provided exclusively
byan educational, religious, lawenforcementassociation, or
charitableorganization.
139 E-commerce purchases See Explanation Item Computers-Software 21,540. Computer Hardware, Software and Services 151.01 200209444L e-Book is taxable when e-mailed to purchasers in Texas.
151.010 defines"Taxableitemthe saleor useof a taxableitemin electronic
form
200306993La chargeto createa separateweb pageto view
information aboutan item or to placea photograph of theitem
thattheviewer hasto " click" to accessissubjectto ..taxasa
dataprocessingservice. 20% exemption
140 Early payment discount Non-Taxable Fee Other 22,360. Discounts Article 20.01(L)(3)(a)
7705T0067D02 Article20.01(L)(3)(a) statesthatsales pricedoes not
include cash discountsallowed on sales.
141 Economizer See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
142 Editing data See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
143 Electrical supplies Taxable Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
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 bythischapter when sold for:(4) directuse in:(D)electrical
processes, such aselectroplating, electrolysis, and cathodicprotection
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143.2 Electrician See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 10154893, Plumbing/Electrical Services..residential installation.. In a lump
sumcontract(i.e. labor and materialsare asinglecharge) the contractor is
considered theconsumer of thematerialsand payssalestax atthe timeof
purchase. No sales taxis charged to thecustomer in alump sumcontract.
3.291(b)(3). [email protected]/23/10
09211791 SalesTax Theresult isthat your firmowes thetax to
thetaxableservice provider if itbuysa taxableserviceeven if the
serviceisperformed on acustomersproperty. By thesame
token, thecustomer owesthe taxif theypaythe taxableservice
provider directly. If your firmchoosesto reimbursethe customer
for thetotalcost of therepair, itmustalso reimbursethem for the
taxthey paid to theservice provider.
143.3 Electricity Connection Fees Taxable Service Pipeline Services 21,940 Utilities 9212T1210A01 9212T1210A01 The connect fee for setting up an account and the
reconnectfee to reinstateservicethat wasdiscontinued arepart of thecost
of providingthe electricity.
9212T1210A01 #5 Thefees charged to themembersare partof
thecost of providingthe electricity. Thefees aretaxable to the
extentthe saleof theelectricityis taxable.
144 Electronic payment processing See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
145 Elevator inspections See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9711963L 4. Inspection is anon-taxable service. 9206H1181B01 The repair and restoration of non-residential
realtyisa taxableservice.
146 Elevator repairs See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)
146.1 E missions Credits See Explanation Service This was for Emissions credits at Waller Compressor Station. Don Dotson 3-
6-2013 (Nitrogen Oxide)
147 Employee reimbursables See Explanation Fee Other 8906L0980F01 Reimbursable expenses associated with the purchase of a taxable item orservice(i.e. debt collection, security, repair of personalor real property,
maintenanceof personalproperty, etc.)
8906L0980F01 2. On or after October 1, 1987, these expensesaretaxable onlyif theservicingprovided istaxable.
147.1 Engineering See Explanation Service Professional Services 22,135 Real Property Services 8803l0875D11 8803l0875D11A provider of taxable services may separately state labor
chargesfor electricalengineering, drafting, and architecturalservicesand
notcollectsales taxon thesecharges.
9508L1365B08 Aseparatelystated chargefor interior design
servicesisnot taxable.
148 Entering client's data See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
148.1 Entertainment-Admissions Taxable Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 9510L1378F02 The fee by the Mariachis performers is not taxable to the
corporation becausethe Mariachisare simplycharginga feefor their
performancerather than an admission.
Rule3.298(a)(8) statesthat thecontract or agreementwhereby
therightis secured for aprovider to offer an amusement,
recreation or entertainmentasan amusementserviceisnot the
saleof an admission to an amusementservice and isnot subject
to salestax.
148.1 Entertainment-Amusement service Non-Taxable Fee Amusement Services 21,410 Admissions and Entertainment 3.298. Amusement Services. 9510L1378F02 The fee by the Mariachis performers is not taxable to the
corporation becausethe Mariachisare simplycharginga feefor their
performancerather than an admission.
Rule3.298(a)(8) statesthat thecontract or agreementwhereby
therightis secured for aprovider to offer an amusement,
recreation or entertainmentasan amusementserviceisnot the
saleof an admission to an amusementservice and isnot subject
to salestax.
149 Equipment rental/lease See Explanation Service Rental 21,280. Leases and Rentals 151.005 "Sale" or "purchase." 151.005 (2) the exchange, barter, lease, or rental of tangible personal
property;
149.1 Erosion Control See Explanation Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9501L1363F08 Simply adding (dumping, spreading, packing, etc.) dirt
and/or rocksto theeroded areasin thecreekbank fallswithin thescope of
landscapingservices. Because thework isnot performed for aesthetic
purposes, addingthe dirtor rocksto the eroded areasis nottaxable
landscaping.
9501L1363F08 Yes, the installation of permanent erosion control
devicesqualifiesasimprovementsto realty. Installation of the
firstpermanenterosion controldeviceto anaturallyoccurring
waterwayisnew construction
150 Escalator inspections See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9711963L 4. Inspection is anon-taxable service. 9206H1181B01 The repair and restoration of non-residential
realtyisa taxableservice.
151 Escalator repairs See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
200010808Lhere isno salestax on labor performed bya
plumber installingplumbingand fixturesto newstructures(new
construction..The lump sumcharge to thecustomer isnot
taxable)151.1 Event Planner See Explanation Item Personal Services 22,080. Miscellaneous Services 200703903L 200703903L Venues hosting parties, conferences, or other events must pay
salestax to suppliersatthe timeof purchaseon thepurchaseof all
consumables,
151.2 Excavation-Digging Non-Taxable Service Landscaping 22,135 Real Property Services 3.356 Real property service. 9211T1205G08 Response: The charge to dig the hole is not taxable (Test
holesno repairs)
9212L1218C01 Response:The labor to excavate contaminated
soilisnot taxableif theservice provider leavesthe soilon the
customerspremises.
152 Excitors See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
152.1 Eyeglasses See Explanation Item Safety Items 151.313 200004357L 151.313, provides a sales tax exemption for the following:
Correctivelensand necessary and related supplies, if dispensed or
prescribed byan ophthalmologistor optometrist.
152.2 Facility and Furniture Rental-Real Property Non-Taxable Service Rental 22,080 Miscellaneous Services 3.294 TAX POLICY NEWS Oct-11 When a contract for the lease or rental of
nontaxable realpropertyincludesthe leaseor rentalof furnitureor
equipment, no salestax isdue on theamountcharged to thetenant for the
leaseor rentalof the tangiblepersonal property, even if separatelystated.
9705476LRule 3.294 (k)(1) acontractfor thelease or rentalof
realpropertyincludesthe leaseor rental
of tangiblepersonalproperty(such as furniture) aspartof the
agreement, no
salestax isdue on theamountcharged thetenant for thelease or
rentalof
thetangiblepersonalproperty.
153 Fax machines Taxable Item Personal Property 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." 151.410 A seller shall compute the sales tax imposed by Subchapter C of
thischapter to bepaid to thecomptroller bymultiplyingthepercentage rate
of thesales taxtimes thetotal receiptsof the seller fromall salesof taxable
tangiblepersonal propertyand of taxableservices.
Tex. TaxCode Ann. 151.005 "Sale"or "purchase."(1) a
transfer of titleor possession of tangible personalproperty;
154 Fax services Taxable Service Telecommunications 21,900. Telecommunications 3.344 sections (b)(4) and (c)(1) 8905L0932F05 Fax transmissions fall within the definition of
"telecommunicationsservice" When provided asa "stand-alone"
independentservice for afee, salestax applies.
155 Fed-Ex services See Explanation Service Transportation 22,440. Shipping, Delivery, Transportation, Insurance and Handling Charges 3.303 3.303(a) The sales tax applies to all transportation or delivery charges to a
customer when ataxableitemis sold
3.303(b) Athird partycarrier (separatelegalentity) willnotbe
responsiblefor collectingor remittingtax aslong asthe third
partycarrier onlyprovidestransportation and doesnot sellthe
taxableitembeingdelivered.156 Feedwater heaters See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
157 Feedwater system See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
158 Fees, Professional Non-Taxable Service Professional Services 22,120 Professional services 8711A0844A08 The services of a lawyer are not taxable services under
chapter 151 of theTax
Codeunlessthe comptroller determinesthatthe lawyer isnot providinglegal
servicesand isactingsolelyas adebt collector.
22,120 Professionalservices,such asthose rendered by
lawyers, doctors, and accountantsare notspecificallyincluded in
thelist of servicesthatare subjectto tax.RIA
159 Fencing See Explanation Service Repairs/New Construction 22,135 Real Property Services 3.291 Contractors 6405L0112E12 Under Ruling 9, the fence company is the consumer under
alump-sumcontract and mustpay thetax on thepurchase priceof hisraw
materials, componentetc.
9606L1425A03 Similarly, replacingan entire existingfence with
anew fenceis newconstruction. Asinglecharge to demolish
and removethe old fenceistaxableif 5% or moreof the charge
isattributed to thewaste removal. Thechargefor demolition is
nottaxableif thecharge for removalis separatelystated and
taxed. Makingrepairsor replacingonly aportion of an existing
fenceon nonresidentialpropertyis taxableon thetotalcharge
billed to theowner.
160 Finance charges See Explanation Fee Other 22,380. Finance and Interest Charges 151.007(c)(5) 8112L0378C10 Sec. 151.007(c)(5) provides that "sales price" or "receipts"
doesnot include, if separatelyidentified to thecustomer on theinvoice, etc.,
"finance, carryingand servicecharges, or interest fromcredit extended on
salesof taxableitems
161 Financial information service See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
162 Financial reports See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
-
7/24/2019 Copy of Tax by Item
7/18
TX STATUTE OF LIMITATIONS: 4 YEARS Tax Status Type Category 800-252-5555 RIA Authority Other-State Rate 6.25% Other2
163 Fire alarm monitoring Non-Taxable Service Security Services 22,145 Security Services 3.333 8711L0848A05 Monitoring charges of locations in Texas are taxable,
exceptfor firealarm systems. Firealarm systemsare notcovered bythe
..Actand, therefore, nottaxableunder Rule3.333,
3.333(k)(3) personswho installelectronicaccess control
devices..Although nottaxable asa securityservice, the
installation of such a devicein an existingnonresidentialreal
propertyimprovementmay betaxable asnonresidentialreal
propertyrepair, remodelingor restoration. See3.357
164 Fire equipment inspection See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
165 Fire equipment maintenance See Explanation Service Safety Items 22,135 Real Property Services 9206H1181B01 maintenance of realty is not a taxable service. 3.357.(3)
Maintenanceon realproperty- Allscheduled periodicwork
9206H1181B01 The repair and restoration of non-residential
realtyisa taxableservice.
166 Fire equipment repair Taxable Service Safety Items 22,135 Real Property Services 9206H1181B01 The repair and restoration of non-residential realty is a
taxableservice.
167 Fire equipment testing See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method of
directscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
168 Fish for stocking ponds Non-Taxable Item Food 21,430 Agriculture, Aquaculture, Floriculture, Horticulture, and Nurseries 151.1551(c) 200109477L Fish that are ordinarily considered food for human
consumption, purchased to stockapond are nottaxable.
8706L0811F04 wehave determined thatfishingguideservices
arenot subjectto thesales tax. Also, fishingexcursion boat
servicesare nottaxable.
168.1 Fishing guides Non-Taxable Item Personal Services 21,410. Admissions and Entertainment 8706L0811F04 8706L0811F04 ..fishing guide services are not subject to the sales tax.169 Flaring gas Non-Taxable Service Pipeline Services 22,135 Real Property Services Contract labor to burn off gas in a pipeline when work is performed on the
pipeline. 8811L0919F08 Becausepipelinesarenot buildings, your cleaning
of a pipelinesis nottaxable.
170 Floor cleaning Taxable Service Building Services 22,135. Real Property Services 151.0048 Real property service. 151.0048 (4) building or grounds cleaning, janitorial, or custodial services;
170.1 Food See Explanation Item Food 21,660 Food and Grocery Sales 3.293 Food; food products; meals; food service. 151.314 a) Food products for human consumption are exempted from the
taxesimposed bythischapter.
3.293(k) Acaterer isa seller of prepared food and beveragesand
mustcollectsales taxon all chargesbilled in connection with the
saleof taxablemeals.
171 Forecasting Non-Taxable Service Professional Services 22,120 Professional services 3.342 (a) (5) (B) 200211591L Rule 3.342(a)(5)(B) exempts the information you are
purchasing. The weather information isderived viadirect scientific
observation of physicalphenomena.
172 Formatting client's data See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word
processing, payrolland businessaccounting
173 Freight See Explanation Service Transportation 22,440. Shipping, Delivery, Transportation, Insurance and Handling Charges 3.303 3.303(a) The sales tax applies to all transportation or delivery charges to a
customer when ataxableitemis sold
3.303(b) Athird partycarrier (separatelegalentity) willnotbe
responsiblefor collectingor remittingtax aslong asthe third
partycarrier onlyprovidestransportation and doesnot sellthe
taxableitembeingdelivered.
174 Furniture-Modular Add parts repair Taxable Service Furniture 22,080 Miscellaneous Services 200005335L 200005335L Response: A charge to reconfigure, repair, or add new parts to
modular furnitureistaxable.
9604L1407C12 Response: A movingservice to movea
customer'smodular furnitureisnot taxableeven if you haveto
disassembleand reassemblethe modular furniturein order to
effectthe move. However, if you are selling, renting, repairing
or remodelingmodular furniture, thesechargesare taxableto
your customer.
174.1 Furniture-Modular Disassembly-Moving-ReassemNon-Taxable Service Furniture 22,080 Miscellaneous Services 151.0101& 200005335L 200005335L Response: Moving furniture from one location to another is
nota taxableservice. Thechargesfor disassemblyand reassemblyof the
furniturethatare necessaryto effectthe movingof thefurnitureare not
taxable.
9604L1407C12 Response: A movingservice to movea
customer'smodular furnitureisnot taxableeven if you haveto
disassembleand reassemblethe modular furniturein order to
effectthe move. However, if you are selling, renting, repairing
or remodelingmodular furniture, thesechargesare taxableto
your customer.
174.2 Furniture-Modular Electrical Taxable Service Furniture 22,080 Miscellaneous Services 200005335L 200005335L Response: A charge to reconfigure, repair, or add new parts to
modular furnitureistaxable. 200005335L
9604L1407C12 Response: A movingservice to movea
customer'smodular furnitureisnot taxableeven if you haveto
disassembleand reassemblethe modular furniturein order to
effectthe move. However, if you are selling, renting, repairing
or remodelingmodular furniture, thesechargesare taxableto
your customer.
174.3 Furniture and Facility Rental-Real Property Non-Taxable Service Furniture 22,080 Miscellaneous Services 3.294 TAX POLICY NEWS Oct-11 When a contract for the lease or rental of
nontaxable realpropertyincludesthe leaseor rentalof furnitureor
equipment, no salestax isdue on theamountcharged to thetenant for the
leaseor rentalof the tangiblepersonal property, even if separatelystated.
9705476LRule 3.294 (k)(1) acontractfor thelease or rentalof
realpropertyincludesthe leaseor rental
of tangiblepersonalproperty(such as furniture) aspartof the
agreement, no
salestax isdue on theamountcharged thetenant for thelease or
rentalof
thetangiblepersonalproperty.
175 Fuses See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
176 Fuse/switch replacement See Explanation Service Pole Services NA NA
177 Gas burning equipment See Explanation Item Manufacturing 21,190 O verview of t he Sales and Use Tax Applicability 151.005 "Sale" or " purchase." Sales of t angible personal property are generally presumed taxable, u nless
specificallyexempted fromtaxation.RIA
178 Gas dehydrator equipment See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
179 Gas flaring Non-Taxable Service Pipeline Services 22,135 Real Property Services Contract labor to burn off gas in a pipeline when work is performed on the
pipeline. 8811L0919F08 Becausepipelinesarenot buildings, your cleaning
of a pipelinesis nottaxable.
180 Gas scouting reports See Explanation Service Information Services 22,040 Information Services 3.342 Information Services 200005251L General database research is subject to sales tax as the
provision of information services. Rule 3.342
200211591LRule 3.342(a)(5)(B) exempts. ..derived viadirect
scientificobservation of physicalphenomena.
181 Gas sweetening equipment See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
182 Generators See Explanation Item Manufacturing 21,190 Overview of the Sales and Use Tax Applicability 151.005 "Sale" or "purchase." Sales of tangible personal property are generally presumed taxable, unless
specificallyexempted fromtaxation.RIA
183 Gift certificates See Explanation Item Other 3.301(d) regarding cash discounts 8101L0315C13 Tax is not due on the sale of the gift certificate
184 Glove inspections See Explanation Service Testing 22,040 Information Services 3.342 Information Services 3.342(a)(5)(B) Any sale of information primarily derived from laboratory,
medical, or exploratorytestingor experimentation or any similar method ofdirectscientificobservation of physicalphenomenaisnot subjectto tax.
9711963L4. Inspection isa non-taxableservice.
184.1 Golf-Non-profit entry fees Non-Taxable Fee Amusement Services 21,410 Admissions and E ntertainment 3.298. A musement Services. 200001994Lexempts amusement services provided e xclusively by an
educational, religious, law enforcementassociation, or charita\ble
organization.
3.298 ('c')(1) thefee substantiallyexceedswhat would normally
bepaid for useof the facility, and aperson is payingto compete
in acontest and partof thefee offsetsthe costof conductingthe
contest, and for prizes
185 Gravel See Explanation Service Landscaping 22,135 Real Property Services 3.356 Real property service. 8806L0884E01 sales tax is no longer due on the purchase price of
unprocessed sand , dirt, gravel or other similar materials.
9501L1363F08 adding( dumping, spreading, packing, etc.) dirt
and/or rocksto theerroded area...not.. for aesthetic..nottaxable
186 Guard dog service Taxable Service Security Services 22,145 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
employmentas peaceofficers , and who receivecompensation
for privateemploymenton an individualor an independent
contractor basisaspatrolmen, guards, or watchmen
187 Guards See Explanation Service Security Services 22,145 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
employmentas peaceofficers , and who receivecompensation
for privateemploymenton an individualor an independent
contractor basisaspatrolmen, guards, or watchmen
188 Guy wire replacement See Explanation Service Pole Services NA NA
189 H-pole structure replacement See Explanation Service Pole Services NA NA
190 Hacker prevention services See Explanation Service Data Processing 21,540 Computer Hardware, Software and Services- 3.330(a)(1) 200008616R(1) Data processing services- It specifically includes word