Texas is a separate- entity state, and a business loss is unique to the corporation that created the loss. A staff-leasing company will hire a customer's employees and then lease those employees back to its customer. The staff-leasing company is then responsible for providing employee benefits and complying with state and federal regulations concerning the employees. Some of these may be taxable services, such as janitorial services, lawn care services, security services, data processing services, or repair and maintenance services. Although Tax Code Section151.057 excludes from tax services performed by an employee for his employer and services performed by a temporary help service for an employer to supplement the employer's work force on a temporary basis, the services provided by the employees of a staff-leasing company do not fall under either provision.
Tax is due on taxable services provided by staff-leasing companies.
The judge denied the claim because this equipment did not make a chemical or physical change in the manufactured product. We will not refund taxes paid by a manufacturer on machinery and equipment unless the machinery or equipment meets all requirements set out in Section151.318. For example, tax paid on overhead cranes, man-lifts or accessories used in transportation activities does not qualify for refund. You Lose some . . . Both issues will be disputed in the State's appeal.