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The Tax Division argued that because digging up the pipeline was an essential part of the repair of the pipeline , it was taxable . A. I think it was - - my recollection is that to save money , they were going to put off ordering any textbooks that year , so no one got any textbooks that year . This is not an extra burden on an out-of-state retailer because a Texas retailer is required to provide the same information on an application for a sales and use tax permit . Subsection ( b ) ( 1 ) defining " original producer " replaces subsection ( b ) ( 4 ) which previously listed three tests to be met in order to be an original producer . Most of the replacement work was done while the pipeline was in service , so these sections were replaced 3-10 feet away from the existing pipeline . The taxpayer argued that merely exposing a leaky pipeline was not a taxable service . So more than once , we had given books to the administration for them to disseminate as they saw fit or to whomever had asked for them .