Texas § TX.151.3111 - SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY
Full text of Texas The Texas Constitution § TX.151.3111 — SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY, with citation guidance and answers to common questions.
§ TX.151.3111. SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY
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.
Frequently Asked Questions About Texas § TX.151.3111
What does The Texas Constitution § TX.151.3111 cover?
Section TX.151.3111 ("SERVICES ON CERTAIN EXEMPTED PERSONAL PROPERTY") 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.151.3111?
A common citation format is "The Texas Constitution § TX.151.3111" (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.151.3111 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.