What is taxable in Texas?

Answer 1

For sales tax purposes, all tangible goods are taxable unless there is an applicable exemption, e.g. manufacturing equipment. A seller should assume the goods are taxable and charge tax unless an exemption certificate is accepted in good faith. In addition to tangible goods being taxable, Texas imposes sales/use tax on a host of services including information and data processing services, repair and remodeling to tangible personal property as well as real property, certain personal services, waste removal, amusement, telecommunications, etc.

The rule of thumb is that tangible goods are taxable unless there is an exemption, whereas services are not taxable unless they have been specifically enumerated as taxable by the legislature.