Texas Codes

Tex. Tax Code § 151.3111 (2026)

Services On Certain Exempted Personal Property

✓ current as of May 2026

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Sec. 151.3111. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY. (a) Subject to Section 151.1551, a service that is performed on tangible personal property that, if sold, leased, or rented, at the time of the performance of the service, would be exempted under this chapter because of the nature of the property, its use, or a combination of its nature and use, is exempted from this chapter.

(b) Subsection (a) does not apply to the performance of a service on:

(1) tangible personal property that would be exempted solely because of the exempt status of the seller of the property;

(2) tangible personal property that is exempted solely because of the application of Section 151.303, 151.304, or 151.306;

(3) motor vehicles, trailers, or semitrailers as defined, taxed, or exempted by Chapter 152; or

(4) a taxable boat or motor as defined by Section 160.001.

(5) Deleted by Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.

(6) Tangible personal property exempt under Section 151.326.

(c) A taxable service performed on a motor vehicle, trailer, or semitrailer exempted under Section 152.086, 152.087, or 152.088 of this code is exempted from the taxes imposed by this chapter. A taxable service performed on a motor vehicle held for rental in the regular course of business, but not rented, or held for sale in the regular course of business is exempted from the taxes imposed by this chapter.

Added by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 7, Sec. 12, eff. Oct. 2, 1984. Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.03, eff. Oct. 1, 1991; Acts 1995, 74th Leg., ch. 1000, Sec. 11, eff. Oct. 1, 1995; Acts 1999, 76th Leg., ch. 394, Sec. 4, eff. June 3, 1999; Acts 1999, 76th Leg., ch. 631, Sec. 13, eff. Oct. 1, 2001.

Amended by:

Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 2, eff. September 1, 2011.

Notes of Decisions

Cited in 8 cases (6 in the last 5 years), 2011–2026 · leading 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).

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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 15× “318 (the “Manufacturing Exemptions”); and (ii) whether ChampionX’s purchase of cleaning, delivery, and pick-up services performed on the Property (the “Related Services”) are exempt from sales and use tax pursuant to the exemption for services performed on exempt property under…”

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 13× “Champion’s Containers do not qualify for the Manufacturing Exemption because they are excluded pursuant to Texas Tax Code Section 151.318(c). ......”

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 5× “passim Tex. Tax Code § 151.3111.................”

Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). · cites it 2× “Tex. Tax Code § 151.3111. In the Joint Stipulation of Facts, the parties agreed that when a customer is finished with a Container, a third-party vendor picks up the Container, transports it to a cleaning service where it is cleaned and inspected and then transferred back to…”

Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). · cites it 2× “Tex. Tax Code § 151.3111. In the Joint Stipulation of Facts, the parties agreed that when a customer is finished with a Container, a third-party vendor picks up the Container, transports it 17 to a cleaning service where it is cleaned and inspected and then transferred back to…”

Kelly Hancock, Acting Texas Comptroller of Pub. Accounts of the State of Texas, & Ken Paxton, Attorney Gen. of the State of Texas v. ChampionX, LLC (Tex. App. 2025). “318, and (ii) the related services Appellee purchased in connection with the aforementioned property are exempt from tax under Texas Tax Code § 151.3111. On February 1, 2023, the parties filed an Agreed Motion to Abate Cause 226 on the basis that Appellee’s earlier filed matters…”

Susan Combs, Successor to Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Health Care Serv. Corp., a Mut. Legal Reserve Co., Successor to Blue Cross & Blue Shield of Texas, Inc. (Tex. App. 2011). “See Tex. Tax Code Ann. §§ 151.3111 (a), .309(1) (West 2008).”

— Tex. Tax Code § 151.3111(a) — 4 cases

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). “Champion’s Containers do not qualify for the Manufacturing Exemption because they are excluded pursuant to Texas Tax Code Section 151.318(c). ......”

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). “passim Tex. Tax Code § 151.3111.................”

Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). “Tex. Tax Code § 151.3111. In the Joint Stipulation of Facts, the parties agreed that when a customer is finished with a Container, a third-party vendor picks up the Container, transports it to a cleaning service where it is cleaned and inspected and then transferred back to…”

Kelly Hancock, Acting Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas v. Championx, LLC (2026). “Tex. Tax Code § 151.3111. In the Joint Stipulation of Facts, the parties agreed that when a customer is finished with a Container, a third-party vendor picks up the Container, transports it 17 to a cleaning service where it is cleaned and inspected and then transferred back to…”

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