The practice is in Dallas. A trade owner in any other Texas town meets the same close on video. The job word on the ticket is the same work. The state report is the part that stays on this page.
Ask about the state report
The desk that keeps these tickets is in Dallas, and a shop elsewhere reaches it by video. We are all Texans when the reading turns to a town outside Dallas and Fort Worth, and we do not claim a shop in Houston, Austin, or San Antonio. A trade owner there meets us on video with the same close.
Anyone who has crossed the Trinity on the white Margaret Hunt Hill Bridge can picture that span into West Dallas. Every Texan who has driven it knows the view. We can appreciate that crossing too. The view does not say whether the call was a house or an office, and the ticket has to.
Trinity Groves is the restaurant yard at the foot of the Margaret Hunt Hill Bridge, and every Texan who has walked that yard for dinner knows the lights toward the water. We can appreciate that walk too. A night out does not name a ticket, and the books still have to be named by morning.
Sonny Bryan's has had a window line since 1958, and every Texan who has waited on that meat knows the line moves when the order is ready. We know that kind of wait. A customer deposit should wait the same way, until the job on the ticket is actually finished.
The Saturday the Cotton Bowl fills for Texas and Oklahoma, usually the second Saturday of October in the middle of the fair, is a day every Texan can feel coming. We feel that Saturday too. It is a poor afternoon to discover a shop repair was taxed like a house call.
July in this state can sit in the high nineties for days, and every Texan who has sat in a hot truck with the windows down knows that stretch. We know that week too. A week like that stacks deposits, and each ticket still has to name its own job or the month closes on a pile.
A blue norther, that fast cold front that drops the temperature under a dark sky, is weather every Texan in the northern half of the state has driven in. We feel that front too. It is a poor week to learn that the no-heat calls and the maintenance agreements were taxed as if they were the same job.
Freezing rain, the kind that slicks the highways when warm Gulf air rides over cold air, stops trucks across this state. That slick morning is a quiet Texans already know if they have waited one out. We know that quiet too. It is a bad morning to discover last month's deposits were all called income before any of the tickets said the work was done.
Since 1952 the tall figure in boots has been where people agree to meet inside the fairgrounds. The crowd around them is a feeling Texans share, and we share it too. Fair week is a rough time to find out the prior month is still a pile of unnamed tickets.
The four amounts are Texas Comptroller publication 94-116. Residential repair labor is not taxable. Commercial labor and materials are taxable together. Scheduled maintenance labor is not taxable. Incorporated parts are taxable. State tax is 6.25 percent. Local tax can bring the combined rate to no more than 8.25 percent. The local piece is in publication 94-105.
Progress bills and unearned deposits are publication 94-157. The six real property services are publications 96-259 and 94-157. Publication 94-157 says a contract that requires progress bills to state labor and materials separately is a separated contract even if someone thinks of the job as one price.
No franchise tax is due at or under $2,650,000 of annualized total revenue on reports originally due on or after January 1, 2026 and before January 1, 2028, and a Public Information Report or an Ownership Information Report is still required. Most entities pay 0.75 percent. A company with a single member can still owe the state report when the federal return treats that company as disregarded.
Beginning in 2026, federal bonus depreciation may be included in Texas cost of goods sold under Tax Code Section 171.1012, as the franchise instructions describe. The franchise figures are the Comptroller franchise instructions, form 05-915. Mailing the federal return does not file the Texas information report. No franchise tax is due at or under $2,650,000 of annualized total revenue on reports due in 2026 and 2027, and the information report is still required.
An electrical contractor license requires a Texas master electrician of record. The department says that master may be assigned to only one electrical contractor unless the master owns more than 50 percent of the business. The master path includes the Texas exam. These facts are the department's application page, not advice about whether a company qualifies.
A company that offers plumbing to the public must have at least one Responsible Master Plumber and a current certificate of insurance on file with the Texas State Board of Plumbing Examiners. A Texas journeyman may test for master after at least two years, or after at least one year plus a United States Department of Labor apprenticeship program. We do not hold the Responsible Master Plumber designation the board describes on that application.
The air conditioning and refrigeration contractor application is the Texas Department of Licensing and Regulation contractor page. This practice holds none of these trade licenses. We notice whether a policy period sits beside the license expiry. We do not tell you that you qualify, and we do not shop the policy.
Name the entity and say whether the state report is the question. The ticket can come after.
You will be talking to the Steven Palmieri practice.