Texas § TX.151.060 - PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE
Full text of Texas The Texas Constitution § TX.151.060 — PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE, with citation guidance and answers to common questions.
§ TX.151.060. PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE
PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE. (a) Except as provided by Subsection (b), a person who repairs a motor vehicle is the seller of all tangible personal property consumed in providing that service except electricity and gas, and shall collect the tax due under this chapter from the customer. (b) A person who repairs a motor vehicle is the consumer of all tangible personal property consumed in providing that service if the contract between the person and the customer contains a lump-sum price covering both the performance of the service and the furnishing of the consumed tangible personal property. (c) In this section, tangible personal property is considered consumed if it can no longer be used for its intended purposes in the normal course of business or is not retained or reusable by the person providing the repair service. Added by Acts 1991, 72nd Leg., ch. 378, Sec. 1, eff. Oct. 1, 1991.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.151.060
What does The Texas Constitution § TX.151.060 cover?
Section TX.151.060 ("PROPERTY CONSUMED IN REPAIR OF MOTOR VEHICLE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.151.060?
A common citation format is "The Texas Constitution § TX.151.060" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.151.060 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.