Tex. Tax Code § 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.