Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
Texas Codes

Tex. Tax Code § 151.0101 (2026)

"taxable Services"

✓ current as of May 2026
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Sec. 151.0101. "TAXABLE SERVICES".

(a) "Taxable services" means:

(1) amusement services;

(2) cable television services;

(3) personal services;

(4) motor vehicle parking and storage services;

(5) the repair, remodeling, maintenance, and restoration of tangible personal property, except:

(A) aircraft;

(B) a ship, boat, or other vessel, other than:

(i) a taxable boat or motor as defined by Section 160.001;

(ii) a sports fishing boat; or

(iii) any other vessel used for pleasure;

(C) the repair, maintenance, and restoration of a motor vehicle; and

(D) the repair, maintenance, creation, and restoration of a computer program, including its development and modification, not sold by the person performing the repair, maintenance, creation, or restoration service;

(6) telecommunications services;

(7) credit reporting services;

(8) debt collection services;

(9) insurance services;

(10) information services;

(11) real property services;

(12) data processing services;

(13) real property repair and remodeling;

(14) security services;

(15) telephone answering services; and

(16) a sale by a transmission and distribution utility, as defined in Section 31.002, Utilities Code, of transmission or delivery of service directly to an electricity end-use customer whose consumption of electricity is subject to taxation under this chapter.

(b) The comptroller shall have exclusive jurisdiction to interpret Subsection (a) of this section.

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 2, eff. Oct. 2, 1984. Amended by Acts 1985, 69th Leg., ch. 206, Sec. 3, eff. Oct. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 1, pt. 4, Sec. 12; Acts 1989, 71st Leg., ch. 1249, Sec. 1, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 14.021(a); Acts 1999, 76th Leg., ch. 394, Sec. 2, eff. Oct. 1, 1999; Acts 1999, 76th Leg., ch. 405, Sec. 54, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 1420, Sec. 18.008, eff. Sept. 1, 2001.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 1141 (S.B. 1405), Sec. 8, eff. July 1, 2025.

Notes of Decisions
Cited in 32 cases (2 in the last 5 years), 1990–2025 · leading case: Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App. 2006).
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Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App. 2006). · cites it 6× “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Combs v. City of Webster, 311 S.W.3d 85 (Tex. App. 2010). · cites it 2× “Plaintiffs referred only to the "rule" by which the Comptroller maintains "authority to transfer Plaintiffs' tax revenues to another taxing entity," and likewise, Intervenors referred only to "detailed procedures and requirements used for the reallocation of local sales taxes.”
Pub. Util. Com'n of Texas v. Gte-Sw, 833 S.W.2d 153 (Tex. App. 1992). “206, § 3, at 792 [since amended, now codified as Tex.Tax Code Ann. § 151.0101(a)(6) (Supp.”
Sharp v. Cox Texas Publications, Inc., 943 S.W.2d 206 (Tex. App. 1997). · cites it 2× “See Tex. Tax Code Ann. § 151.0101 (West 1992).”
Combs v. Chevron, Inc., 319 S.W.3d 836 (Tex. App. 2010). “See Tex. Tax Code Ann. § 151.0101 (West 2008) (listing services that are taxable).”
Rylander v. San Antonio SMSA Ltd. P'ship, 11 S.W.3d 484 (Tex. App. 2000). “See Tex. Tax Code Ann. § 151.0101 (a) (West Supp.”
Hammerman & Gainer, Inc. v. Bullock, 791 S.W.2d 330 (Tex. App. 1990). “” *333 Tex.Tax Code Ann. § 151.0101(b) (Supp. 1990).”
Reuters Am., Inc. v. Sharp, 889 S.W.2d 646 (Tex. App. 1995). “See Tex.Tax Code Ann. §§ 151.0101(a)(10), .038(a), .”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). · cites it 12× “Petitioner raises several reasons in support of this contention: (1) that the disconnecting and reconnecting of power are not among the services subject to tax under TEX. TAX CODE ANN. Section 151.0101; (2) that third-party installation of tangible personal property is not…”
Chevron Pipeline Co. & West Texas Gulf Pipeline Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2006). · cites it 6× “" See Tex. Tax. Code Ann. § 151.0101 (a)(13) (West 2002).”
Chevron Pipeline Co. & West Texas Gulf Pipeline Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2006). · cites it 6× “” See Tex. Tax. Code Ann. § 151.0101 (a)(13) (West 2002).”
Chevron Pipeline Co. & West Texas Gulf Pipeline Co. v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2006). · cites it 6× “" See Tex. Tax. Code Ann. § 151.0101 (a)(13) (West 2002).”
Show all 32 citing cases →
— Tex. Tax Code § 151.0101(12) — 1 case
Instill Corp. v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2019).
— Tex. Tax Code § 151.0101(13) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Petitioner raises several reasons in support of this contention: (1) that the disconnecting and reconnecting of power are not among the services subject to tax under TEX. TAX CODE ANN. Section 151.0101; (2) that third-party installation of tangible personal property is not…”
— Tex. Tax Code § 151.0101(a) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Petitioner raises several reasons in support of this contention: (1) that the disconnecting and reconnecting of power are not among the services subject to tax under TEX. TAX CODE ANN. Section 151.0101; (2) that third-party installation of tangible personal property is not…”
— Tex. Tax Code § 151.0101(a)(10) — 1 case
Reuters Am., Inc. v. Sharp, 889 S.W.2d 646 (Tex. App. 1995). “See Tex.Tax Code Ann. §§ 151.0101(a)(10), .038(a), .”
— Tex. Tax Code § 151.0101(a)(13) — 2 cases
Chevron Pipeline Co. v. Strayhorn, 212 S.W.3d 779 (Tex. App. 2006). “Tex. Tax Code Ann. § 151.0047 (West 2002).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Petitioner raises several reasons in support of this contention: (1) that the disconnecting and reconnecting of power are not among the services subject to tax under TEX. TAX CODE ANN. Section 151.0101; (2) that third-party installation of tangible personal property is not…”
— Tex. Tax Code § 151.0101(a)(5) — 1 case
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (Tex. App. 2025). “Petitioner raises several reasons in support of this contention: (1) that the disconnecting and reconnecting of power are not among the services subject to tax under TEX. TAX CODE ANN. Section 151.0101; (2) that third-party installation of tangible personal property is not…”
— Tex. Tax Code § 151.0101(a)(6) — 1 case
Pub. Util. Com'n of Texas v. Gte-Sw, 833 S.W.2d 153 (Tex. App. 1992). “206, § 3, at 792 [since amended, now codified as Tex.Tax Code Ann. § 151.0101(a)(6) (Supp.”
— Tex. Tax Code § 151.0101(b) — 4 cases
Hammerman & Gainer, Inc. v. Bullock, 791 S.W.2d 330 (Tex. App. 1990). “” *333 Tex.Tax Code Ann. § 151.0101(b) (Supp. 1990).”
Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Checkfree Servs. Corp. (Tex. App. 2016).
Sidetracked Bar, LLC v. Glen Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022).
Verizon Bus. Network Servs., Inc. v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2013).
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