1. (a) Sales tax is due on the charge for parking and storage of a motor vehicle. Examples include charges for parking meters, either private or municipally owned, permits for parking or storage in lots or garages, and impound fees. If the charge for parking and storage either includes a charge for transportation or is in addition to a separately stated charge for transportation, sales tax is due on the entire charge, including any separately stated transportation charges.
2. (b) If a contract for the lease or rental of real property includes a charge for motor vehicle parking and storage, sales tax is due on the motor vehicle parking or storage charge. If one agreement includes motor vehicle parking and another agreement for similar property does not, any monetary difference may be considered as evidence of value of the parking.
3. (c) The person who provides the parking or storage service must pay sales or use tax on all taxable items that are purchased for use in providing the service. The service provider may purchase tax free taxable services that are provided to the customer as an integral part of the motor vehicle parking and storage service. The service provider may also purchase tax free tangible personal property that is transferred to the care, custody and control of the purchaser. Examples include decals or ticket stubs that are transferred to the customer. See §3.285 of this title (relating to Resale Certificate; Sales for Resale).
4. (d) Colleges, universities, and public schools are not required to collect sales tax on parking permits and fees charged to their students, faculty, or staff for parking. Charges to the general public for parking are taxable.
5. (e) Sales tax is not due on the charges for the use of parking meters or visitor parking facilities funded or operated by the Texas State Preservation Board or by the Texas State History Museum for visitors of the capital complex in Austin, Texas.

Source Note:The provisions of this §3.315 adopted to be effective December 24, 1984, 9 TexReg 6187; amended to be effective August 30, 1995, 20 TexReg 6333; amended to be effective January 3, 2002, 26 TexReg 11034.