- (a) Sales tax is due on parking and storage fees for a motor vehicle. Examples include parking meters, either private or municipally owned, fees, decals and permits for parking or storage in any lots or garages, including impound fees. If the charge for parking and storage services either includes a charge for transportation services or is in addition to a separately stated charge for transportation services, sales tax is due on the entire charge, including any separately stated transportation charges. (While this policy has been in effect since at least 1992, it will be applied from October 1, 1993, forward.)
- (b) A contract for the lease or rental of real property may include motor vehicle parking and storage as part of the agreement. Sales tax is due on the motor vehicle parking or storage charge if an amount can be attributed to the parking or storage, either through the agreement itself or some other method. For example, if one agreement does not include motor vehicle parking and another agreement for similar property does not, any monetary difference in the two agreements may be considered as evidence of value of the parking.
- (c) The person providing the parking or storage service must pay sales or use tax on all taxable items purchased for use in providing the service. The provider of the service may purchase tax free any items transferred to the customer as an integral part of the taxable service. Examples include decals, ticket stubs, etc. See §3.285 of this title (relating to Resale Certificate; Sales for Resale).
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.