Sec. 151.005. "SALE" OR "PURCHASE". "Sale" or "purchase" means any of the following when done or performed for consideration:
(1) a transfer of title or possession of tangible personal property;
(2) the exchange, barter, lease, or rental of tangible personal property;
(3) the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;
(4) the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;
(5) the furnishing and distribution of tangible personal property by a social club or fraternal organization to anyone;
(6) the furnishing, preparation, or service of food, meals, or drinks;
(7) a transfer of the possession of tangible personal property if the title to the property is retained by the seller as security for the payment of the price; or
(8) a transfer of the title or possession of tangible personal property that has been produced, fabricated, or printed to the special order of the customer.
Acts 1981, 67th Leg., p. 1545, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 6, eff. Oct. 2, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 15; Acts 2003, 78th Leg., ch. 209, Sec. 17, eff. Oct. 1, 2003.
Notes of Decisions
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013).
· cites it 4× “Tex. Tax Code § 151.005(1). .We recently noted that "in the area of tax law, like other areas of economic regulation, a plain-meaning determination should not disregard the economic realities underlying the transactions in issue,” and cited federal and Texas tax cases…”
Strayhorn v. Raytheon E-Sys., Inc., 101 S.W.3d 558 (Tex. App.—Austin 2003).
“” Tex. Tax Code Ann. § 151.005 (1). The tax code does not require a sale to hinge on control and use.”
Sharp v. Direct Resources for Print, Inc., 910 S.W.2d 535 (Tex. App.—Austin 1995).
“DISCUSSION The Comptroller maintains that Direct Resources is liable for sales tax because it engaged in printing or imprinting for consideration, see Tex.Tax Code Ann. § 151.005(4) (West 1992), and in word processing, see id.”
DTWC Corp. v. Susan Combs, 400 S.W.3d 149 (Tex. App.—Austin 2013).
“See Tex. Tax Code Ann. § 151.005 (requiring consideration to qualify as any type of *154 sale or purchase under the tax code).”
Geomap Co. v. Bullock, 691 S.W.2d 98 (Tex. App.—Austin 1985).
“The trial court concluded that Geomap’s sale of extra map sets through its extra set agreements was a sale of tangible personal property pursuant to Tex. Tax Code Ann. §§ 151.005 , 151.009, 151.”
ADP Credit Corp. v. Sharp, 921 S.W.2d 490 (Tex. App.—Austin 1996).
“See Tex.Tax Code Ann. §§ 151.005(2), 151.051(a) (West 1992).”
Tex. Tax Code § 151.005(1): 5 cases
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013).
“Tex. Tax Code § 151.005(1). .We recently noted that "in the area of tax law, like other areas of economic regulation, a plain-meaning determination should not disregard the economic realities underlying the transactions in issue,” and cited federal and Texas tax cases…”
Tex. Tax Code § 151.005(2): 5 cases
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013).
“Tex. Tax Code § 151.005(1). .We recently noted that "in the area of tax law, like other areas of economic regulation, a plain-meaning determination should not disregard the economic realities underlying the transactions in issue,” and cited federal and Texas tax cases…”
ADP Credit Corp. v. Sharp, 921 S.W.2d 490 (Tex. App.—Austin 1996).
“See Tex.Tax Code Ann. §§ 151.005(2), 151.051(a) (West 1992).”
Tex. Tax Code § 151.005(3): 5 cases
Combs v. Health Care Servs. Corp., 401 S.W.3d 623 (Tex. 2013).
“Tex. Tax Code § 151.005(1). .We recently noted that "in the area of tax law, like other areas of economic regulation, a plain-meaning determination should not disregard the economic realities underlying the transactions in issue,” and cited federal and Texas tax cases…”
Tex. Tax Code § 151.005(4): 1 case
Sharp v. Direct Resources for Print, Inc., 910 S.W.2d 535 (Tex. App.—Austin 1995).
“DISCUSSION The Comptroller maintains that Direct Resources is liable for sales tax because it engaged in printing or imprinting for consideration, see Tex.Tax Code Ann. § 151.005(4) (West 1992), and in word processing, see id.”
Tex. Tax Code § 151.005(6): 1 case
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