In that hearing the judge ruled that the taxability of oil field services provided by separate vendors should be determined individually rather than in the context of the overall job being performed. Under Rule 3.324 on well services, the taxability of individual services is determined by the overall service provided. We will not change the rule. There is a new sales and use tax exemption for the purchase of materials that will be part of a farm or ranch underground irrigation system, provided the system is used to produce agricultural products for sale. However, this new exemption does not extend to items purchased for underground drainage systems.
Tax is due on materials purchased for underground drainage systems.
An environmental consultant provides environmental assessments and other services required by state and federal agencies. To satisfy governmental requirements, these services and assessments must be prepared by certified professionals. Site assessments, including on-site inspection and testing. Spill prevention control and counter-measure plans. Texas Workers Compensation Extra-Hazardous Employer Program.