| (5) Sales or use tax is not due on the amount charged
for labor or incorporated materials, whether lump-sum or separately
stated, used for the construction of new railroad tracks and roadbeds.
For more information, see §3.291 of this title (relating to Contractors).
Sales or use tax is not due on the separately stated sales price of
incorporated materials used to repair, remodel, restore, or maintain
existing railroad tracks and roadbeds. Sales and use tax is due on
the sales price for labor to repair, remodel, restore, or maintain
existing railroad tracks and roadbeds as nonresidential real property
repair, remodeling, and restoration. For more information, see §3.357
of this title (relating to Nonresidential Real Property Repair, Remodeling,
and Restoration; Real Property Maintenance).
(f) Motor vehicles. The sale and use of motor vehicles
are taxed under the Tax Code, Chapter 152 (Taxes on Sale, Rental,
and Use of Motor Vehicles). For information on repairs to motor vehicles,
see §3.290 of this title (relating to Motor Vehicle Repair and
Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable
Specialized Equipment).
|
| Source Note: The provisions of this §3.297 adopted to be effective January 1, 1976; amended to be effective March 24, 1978, 3 TexReg 817; amended to be effective October 6, 1978, 3 TexReg 3353; amended to be effective March 31, 1982, 7 TexReg 1177; amended to be effective October 30, 1984, 9 TexReg 5387; amended to be effective November 6, 1985, 10 TexReg 4125; amended to be effective January 28, 1992, 17 TexReg 324; amended to be effective December 28, 1993, 18 TexReg 9312; amended to be effective August 12, 1998, 23 TexReg 8182; amended to be effective June 19, 2017, 42 TexReg 3159; amended to be effectiveJuly 4, 2023, 48 TexReg 3516 |
