Understanding the Sales Taxation of Services and Enumerated Services

Date

2014

Authors

Parker, Emily A.
Outenreath, Alyson

Journal Title

Journal ISSN

Volume Title

Publisher

Abstract

The sales of services are exempt from Texas sales tax, however, there is a long list of statutorily taxed services. Texas courts apply an essence of the transaction test to determine whether a mixed transaction is taxable.

Description

Keywords

Texas, sales tax, essence of the transaction, sales of services, enumerated services

Citation

Emily A. Parker & Alyson Outenreath, Understanding the Sales Taxation of Services and Enumerated Services, Lexis TX Tax P.I. 1,296 (2014).