Treated waste water is discharged to a municipal waste water treatment works via sewer lines. The separated oil is tanked and sold for recycling to oil recycling facilities. Your customers may be located from Houston to Odessa. However, most are in the DFW Metroplex, and a few are in surrounding communities such as Denton, Gainsville, and Ennis. You asked the following questions to which I have provided a response.
Water is tangible personal property.
The repair or restoration of tangible personal property is taxable. The service that you perform is the restoration or repair of water belonging to your customers. Therefore, your charge for the service to restore the water is not taxable. The charge to your customer for the use of your vehicles to remove waste from a customer's location may be a charge for garbage collection service. However, the removal of industrial discharges subject to regulation by permit issued pursuant to the Texas Water Code, Chapter 26 are not taxable.