96-259 Taxable Services - Louisiana Revenue
TAXABLE SERVICESThe term “taxable services” is defined in Tax Code Section 151.0101 to include 17 broad categoriesof services. Each category encompasses a variety of specific services. Listed below are the types ofservices that are taxable, including examples and references to additional information.J U LY 2 015Glenn HegarTexas Comptroller ofPublic AccountsAMUSEMENT SERVICESAmusement services and places that offeramusement services include, but are notlimited to: live and recorded performancessuch as movie theaters, circuses and concerts;exhibitions and displays, including antiqueshows, auto shows and museums; sportingevents such as automobile races, horseraces, rodeos, football and baseball games,including skybox rentals; participatory sportsand games like bowling alleys, skating rinks,paintball fields, go-cart raceways, mudding pits,swimming pools, golf courses, health clubs andfitness centers; as well as carnivals, countryclubs, amusement parks and other similarevents and venues. Taxable amusement servicesinclude skydiving, sightseeing tours, online games,fortune telling and similar activities.See Comptroller Rule 3.298, AmusementServices, and Publication 94-186, Skydiving.CABLE AND SATELLITE TELEVISIONSERVICESCable television service is the distribution of videoprogramming, with or without the use of wires,to subscribing or paying customers. The termincludes direct broadcast satellite service (DBS),subscription television service (STV), satellitemaster antenna television service (SMATV), masterantenna television service (MATV), multipointdistribution service (MDS), and multichannelmultipoint distribution service (MMDS), and anyaudio portion of a video program.Satellite television service provided directly toresidential property is exempt from local salesand use tax under the federal telecommunicationsreform legislation of 1996. The exclusion from localtax does not apply to cable television or satellitetelevision service provided to nonresidentialproperty.See Comptroller Rule 3.313, Cable TelevisionService.CREDIT REPORTING SERVICESCreation or delivery of a credit report (or anypart of a credit report) for a fee or any otherconsideration.Tax is due on credit reporting services if theaddress of the credit applicant is in Texas at thetime of the request for a report, and the personFOR MORE INFORMATION,VISIT OUR WEBSITEComptroller.Texas.Gov.RECEIVE TAX HELP ATThis publication is intended as a general guide and not as a comprehensive resource on the subjects covered.It is not a substitute for legal advice.comptroller.texas.gov/taxhelp.1
Taxable serviceswho requested the credit report is in Texas or isdoing business in Texas.See Comptroller Rule 3.343, Credit ReportingServices, and Publication 94-106, Credit ReportingServices.DATA PROCESSING SERVICESUsing a computer for word processing; data entry,Twenty percentof the charge for dataprocessing servicesis exempt from tax.FOR MORE INFORMATION,VISIT OUR WEBSITEComptroller.Texas.Gov.RECEIVE TAX HELP ATcomptroller.texas.gov/taxhelp.2production, compilation, storage or manipulation isa taxable data processing service.Twenty percent of the charge for data processingservices is exempt from tax.Examples of data processing include checkpreparation; accounts payable or receivablepreparation; web hosting, web site creation andmaintenance; data storage, including offsitebackup of electronic files; conversion of data fromone type of medium to another (i.e. convertingpaper documents or videotapes to digital files);and the performance of a totalisator service withthe use of computational equipment required bythe Texas Racing Act. Data processing servicesproviders include sellers of software as a serviceand application service providers.Merely using a computer as a tool to helpperform a professional service is not a dataprocessing service. For example, the use of acomputer and computer aided design softwareby an architect during preparation of originalbuilding plans is not data processing. Similarly, abookkeeper or accountant is not performing taxabledata processing services when applying knowledgeof accounting principles to produce financialreports such as income statements, balance sheets,or profit or loss statements, or to prepare federalincome tax, state franchise or sales tax returns,even if such work is performed on a computer.Data processing also does not include thetranscription of medical dictation by a medicaltranscriptionist, most medical billing services, orInternet advertising provided through a classifiedadvertisement, banner advertisement, verticaladvertisement, or link when the item is displayedon an Internet website owned by another person.See Comptroller Rule 3.330, Data ProcessingServices, and Publication 94-127, Data ProcessingServices are Taxable.DEBT COLLECTION SERVICESA debt collection service is any activity to collector adjust a delinquent debt, to collect or adjusta claim, or to repossess property subject to aclaim. For example, charges to perform any of thefollowing services are subject to tax: collect overdue bills or returned checks for aretailer or service provider; send letters or make telephone calls related todelinquent accounts; receive incoming calls related to delinquentaccounts; repossess property; and file liens.Tax is due on the total charge for debt collectionactivities when the last known address of thedebtor in the creditor’s records, at the time theaccount is placed for collection, is in Texas; andthe creditor for whom the debt is collected islocated in Texas, or is engaged in business in Texas,at the time the debt is referred for collection.The term “debt collection service” does notinclude the collection of court-ordered childsupport or medical child support, or the collectionof current credit and real estate accounts,including mortgage payments and rental payments.Charges for these services are not taxable.
Taxable ServicesSee Comptroller Rule 3.354, Debt CollectionServices, and Publication 94-107, Debt CollectionServices.INFORMATION SERVICESGathering and furnishing general or specializednews or other current information to others,including electronic data research or retrieval andproviding access to databases of such informationare information services.Twenty percent of the charge for informationservices is exempt from tax.Examples of taxable information servicesinclude: subscriptions to genealogical, financial,geological or similar databases; INSURANCE SERVICESDamage and loss appraisal, inspection,investigation, claims adjustment or processing,actuarial analysis or research and insurance lossprevention.See Comptroller Rule 3.355, Insurance Services,and Publication 94-110, Insurance Services.INTERNET ACCESS SERVICESA service that enables users to connect to thefinancial market reports;Internet in order to access content, information,electronic mail or other services offered overthe Internet access.The first 25 of a charge for Internet access,per account, per month, is exempt from salestax. Tax is due on any amount over 25 charged forInternet.See Comptroller Rule 3.366, Internet AccessServices.data retrieval and/or research (for example,stock reports and quotations, court cases oradministrative hearings);MOTOR VEHICLE PARKING ANDSTORAGE SERVICESnewsletters;scouting reports and surveys;news clipping services, wire reports;multiple listing services;mailing lists;global positioning system information includingdriving directions; sports, news and similar information providedThe first 25 of acharge for Internetaccess, per account, permonth, is exempt fromsales tax. Tax is dueon any amountover 25 charged forInternet.Parking and storage fees for a motor vehicle(including private or municipally-owned parkingmeters); parking fees, decals and permits; andimpound fees.See Comptroller Rule 3.315, Motor VehicleParking and Storage.through satellite audio programming services.News syndicates, financial reporters andinvestment researchers must collect tax on theirservices. These services are not taxable, however,when provided to Federal CommunicationsCommission (FCC)-licensed radio or televisionstations or to newspapers published daily, weeklyor at other short intervals.See Comptroller Rule 3.342, Information Services,and Publication 94-109, Information Services.FOR MORE INFORMATION,VISIT OUR WEBSITEComptroller.Texas.Gov.RECEIVE TAX HELP ATcomptroller.texas.gov/taxhelp.3
Taxable servicesNONRESIDENTIAL REAL PROPERTY REPAIR,RESTORATION OR REMODELING SERVICESAll charges for labor and materials to rebuild,All charges for laborand materials to rebuild,replace, alter, modifyor upgrade existingnonresidentialrealty are taxable.replace, alter, modify or upgrade existingnonresidential realty.“Nonresidential real property” includescommercial establishments such as manufacturingfacilities, restaurants, offices, farms, ranchesand hospitals, as well as parking lots, retentionponds and similar improvements, but does notinclude property used as a family dwelling suchas apartment complexes, nursing homes andretirement homes.The repair, restoration or remodeling ofnonresidential real property does not includethe addition of new usable square footage orscheduled and periodic maintenance.See Comptroller Rule 3.357, Nonresidential RealProperty Repair, Remodeling, and Restoration; RealProperty Maintenance and Publication 94-116, RealProperty Repair and Remodeling.REAL PROPERTY SERVICESPest control and extermination, garbage andother waste collection or removal, janitorialand custodial services (including parking lotsweeping or cleaning), landscaping and lawnmaintenance (including tree surgery and plantleasing) and surveying.See Comptroller Rule 3.356, Real PropertyService and Publications 94-111, Cleaning andJanitorial Services, 94-112 Landscaping and LawnCare Services, 94-114, Pest Control Services and94-157, Homebuilders and Real Property Services.PERSONAL PROPERTY MAINTENANCE,REMODELING OR REPAIR SERVICESServices such as shoe shining or repair, applianceSECURITY SERVICESrepair, furniture refurbishing or upholstering, jewelryrepair or cleaning and dog grooming.See Comptroller Rule 3.292, Repair, Remodeling,Maintenance, and Restoration of Tangible PersonalProperty.Any service for which a license is required by thePERSONAL SERVICESFOR MORE INFORMATION,VISIT OUR WEBSITEComptroller.Texas.Gov.RECEIVE TAX HELP ATcomptroller.texas.gov/taxhelp.4Services such as laundering, dry cleaning, carpetcleaning, massage services performed by massageparlors, Turkish baths and escort services aretaxable personal services.The term “massage services” does not includemassages provided by licensed massage therapists.Manicures, pedicures, tanning, piercing,tattooing and similar services are not taxable.See Comptroller Rules 3.310, Laundry, Cleaning,and Garment Services and 3.317, Massage Parlors,Escort Services, and Turkish Baths and Publication98-709, Carpet Cleaning and Related Services.Private Security Bureau of the Texas Department ofPublic Safety under sections 1702.101 or 1702.102of the Texas Occupations Code.Examples include locksmith services, privateinvestigation, armored car service, armed courierservice, burglar alarm system installation and/ormonitoring, guard dog service, vehicle location andtracking and unclaimed property services.Taxable security services include computerforensic services that constitute the analysisof computer-based data, particularly hidden,temporary, deleted, protected or encrypted files,for the purpose of discovering information related(generally) to the causes of events or the conductof persons; as well as computer repair and supportservices that include reviewing computer data forthe purpose of investigating potential criminal orcivil matters.
Taxable ServicesSee Comptroller Rule 3.333, Security Services,and Publication 94-119, Security Service Companies.TELECOMMUNICATIONS SERVICESThe electronic or electrical transmission,conveyance, routing or reception of sounds, signals,data or information using wires, cable, radio waves,microwaves, satellites, fiber optics or any othermethod now in existence or that may be devised.Examples of telecommunications servicesinclude long-distance and local telephone service,including mobile or satellite phone service andVoice over Internet Protocol (VoIP), fax service,pager services, texting services and electronic mail(unless sold bundled with Internet access).See Comptroller Rule 3.344, TelecommunicationsServices and Publication 94-132, Sales Tax onTelecommunication Services.TELEPHONE ANSWERING SERVICESReceiving and relaying of telephone messages bya human operator, but does not include call centeroperations such as handling customer complaintsand receiving orders.UTILITY TRANSMISSION ANDDISTRIBUTION SERVICESSales of transmission or distribution of electricityto an end-use customer by a transmission anddistribution utility, if the customer’s consumption ofelectricity is subject to sales tax.See Comptroller Rule 3.295, Natural Gas andElectricity.For example, tax is due on charges formanufacturing, assembling, fabricating orprocessing products, even when the customerprovides the raw materials, tools or equipment.Examples of labor that result in the sale of ataxable item include photography and videography;producing artwork; printing; calligraphy;embroidering, custom sewing or tailoring;woodworking; welding; catering; and assemblingproducts such as computer systems, toys, furnitureor equipment.See Comptroller Rules 3.300, Manufacturing;Custom Manufacturing; Fabricating; Processing,3.293, Food; Food Products; Meals; Food Serviceand 3.312, Graphic Arts or Related Occupations;Miscellaneous Activities, and publications94-143, Draftsmen and Designers, 94-187, MoldRemediation Services, 94-176, Photographers andTexas Sales Tax, and 94-115, Ready to Eat Food.REPORTING AND COLLECTING TAXA company engaged in business in Texas thatprovides a taxable service in this state is requiredto obtain a sales tax permit and to collect stateand local sales and use tax.Generally, tax is due on the entire amountcharged for a taxable service, including items suchas labor, materials and mileage charges, even ifseparately stated.See Comptroller Rule 3.286, Seller’s andPurchaser’s Responsibilities, including Nexus,Permits, Returns and Reporting Periods, Collectionand Exemption Rules, and Criminal Penalties.Tax is due on chargesfor manufacturing,assembling, fabricatingor processing products,even when thecustomer provides theraw materials, toolsor equipment.TAXABLE LABOR – PHOTOGRAPHERS,DRAFTSMEN, ARTISTS, TAILORS, ETC.In addition to the taxable services noted above,other types of sales that may commonly beconsidered “services” are taxable as the sale,processing or remodeling of tangible personalproperty.FOR MORE INFORMATION,VISIT OUR WEBSITEComptroller.Texas.Gov.RECEIVE TAX HELP ATcomptroller.texas.gov/taxhelp.5
Glenn HegarTexas Comptroller of Public AccountsThis publication is intended as a general guide and not as a comprehensive resource on the subjects covered. It is not a substitute for legal advice.WE’RE HERE TO HELP!If you have questions or need information, contact us:For more information, visit our websiteComptroller.Texas.GovReceive tax help atcomptroller.texas.gov/taxhelpTexas Comptroller of Public Accounts111 East 17th StreetAustin, Texas 78711-1440Sign up to receive email updates onthe Comptroller topics of your choice atcomptroller.texas.gov/subscribe.The Texas Comptroller of Public Accounts is an equalopportunity employer and does not discriminate onthe basis of race, color, religion, sex, national origin,age or disability in employment or in the provision ofany services, programs or activities.In compliance with the Americans with DisabilitiesAct, this document may be requested in alternativeformats by calling the appropriate toll-free numberlisted or by sending a fax to 512-475-0900.1-800-252-5555911 Emergency Service/Equalization SurchargeAutomotive Oil FeeBattery FeeBoat and Boat Motor Sales TaxCustoms BrokerFireworks TaxMixed Beverage TaxesOff-Road, Heavy-Duty DieselEquipment SurchargeOyster FeeSales and Use Taxes1-800-531-5441Cement TaxInheritance TaxLocal RevenueMiscellaneous Gross Receipts TaxesOil Well Servicing TaxSulphur Tax1-800-531-5441, ext. 3-3630WebFile Help1-800-252-1381Bank FranchiseFranchise Tax1-800-252-7875Spanish1-800-531-1441Fax on Demand (Most frequently requestedSales and Franchise tax forms)1-800-252-1382Clean Vehicle Incentive ProgramManufactured Housing TaxMotor Vehicle Sales Surcharge,Rental and Seller Financed Sales TaxMotor Vehicle Registration Surcharge1-800-252-1383Fuels TaxIFTALG DecalsPetroleum Products Delivery FeeSchool Fund Benefit Fee1-800-252-1384Coastal ProtectionCrude Oil Production TaxNatural Gas Production Tax1-800-252-1387Insurance Tax1-800-252-1385Coin-Operated Machines TaxHotel Occupancy Tax1-800-252-1386Certificates of Account Status/GoodStandingOfficer and Director Information1-800-862-2260Cigarette and Tobacco1-888-4-FILING (1-888-434-5464)TELEFILE: To File by Phone1-800-252-1389GETPUB: To Order Forms and Publications1-800-654-FIND (1-800-654-3463)Treasury Find1-800-321-2274Unclaimed Property ClaimantsUnclaimed Property HoldersUnclaimed Property Name Searches512-463-3120 in Austin1-877-44RATE4 (1-877-447-2834)Interest RatePublication #96-259 Revised July 2015
Property Repair and Remodeling. PERSONAL PROPERTY MAINTENANCE, REMODELING OR REPAIR SERVICES. S. ervices such as shoe shining or repair, appliance . repair, furniture refurbishing or upholstering, jewelry repair or cleaning and dog grooming. See Comptroller Rule 3.292, Repair, Remodeling, Ma
Projected Revenue –Tilapia and Peppers Aquaponic Business Plan Projected Income Statement Apr May Jun July Aug Sept Oct Nov Dec Jan Feb Mar Totals Income Peppers 259,000 259,000 259,000 259,000 259,000 259,000 259,0
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