Product ID: 100930RPT
 

Texas Sales & Use Tax: Which Services Are Taxable?

Mondrik & Associates
Texas Sales & Use Tax: Which Services Are Taxable?

In order for a service to be subject to tax, it must first fit within a category of taxable services enumerated under Texas Tax Code 151.0101.

The Comptroller has the initial prima facie burden of proving that a particular transaction fits within a category of taxable services. Once that initial burden is met, the burden then shifts to the taxpayer to prove that a particular service is either excluded from tax or exempt from tax. The
burden of proof is higher for an exemption than it is for an excluded item.

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