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- Title 2. State Taxation
- Subtitle E. Sales, Excise, and Use Taxes
- Chapter 151. Limited Sales, Excise, and Use Tax
- Subchapter A. General Provisions
Tex. Tax Code § 151.005 "Sale" Or "Purchase"
Library | Texas Statutes |
Edition | 2023 |
Currency | Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023. |
Year | 2023 |
Citation | Tex. Tax Code § 151.005 |
"Sale" or "purchase" means any of the following when done or performed for consideration:
(1) a transfer of title or possession of tangible personal property;
(2) the exchange, barter, lease, or rental of tangible personal property;
(3) the performance of a taxable service, the charge for an extended warranty or service contract for the performance of a taxable service, or, in the case of an amusement service, a transfer of title to or possession of a ticket or other admission document, the collection of an admission fee, whether by individual performance, subscription series, or membership privilege, the collection of dues or a fee, charge, or assessment, including an initiation fee, by a club or organization for membership or a special privilege, status, or membership classification in the club or organization, or the use of a coin-operated machine;
(4) the production, fabrication, processing, printing, or imprinting of tangible personal property for consumers who directly or indirectly furnish the materials used in the production, fabrication, processing, printing, or imprinting;
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