Tex. Tax Code § 151.0045
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
"Personal services" means those personal services listed as personal services under Group 721, Major Group 72 of the Standard Industrial Classification Manual, 1972, and includes massage parlors, escort services, and Turkish baths under Group 729 of said manual but does not include any other services listed under Group 729 unless otherwise covered under this chapter, prepared by the statistical policy division of the office on management and budget, office of the president of the United States. The term does not include services provided through coin-operated machines that are operated by the consumer.
Tex. Tax Code § 151.0045