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January 1 , 1995 and on which the full sales tax exemption is claimed , is subject to tax on either the fair market rental value or on the full purchase price when the equipment is used for any purpose other than manufacturing . It detected methane evaporating from the Huygens landing site . Experience Austin is not a " controlled-circulation " magazine and that advertisers do not receive title to or possession of it ; ( 2 ) the essence of the transaction was not the sale of the magazine , but rather it was the purchase of a non - taxable service - - the message contained in the advertisement . When a taxpayer improves real property by building a new structure ( or improvement ) , the work is new construction and the labor is not taxable . The system is designed to reduce costs and improve controls in the area of low-dollar , indirect business purchases by eliminating requisition form processing and by consolidating payments to suppliers . If a landscaper gets a certification ( and its services are no longer taxable services ) , the landscaper becomes a subcontractor improving realty for the contractor or developer . This new rule clarifies the gross premium definitions for premium tax and maintenance tax purposes and the taxation on the distribution of title premiums . The staff of the Prepaid Tuition Board has been advised that the ability to terminate the contract and receive a refund in an amount exceeding the total of all payments into the Fund for the terminated contract could be viewed by the Internal Revenue Service as creating the potential for adverse federal tax consequences to the purchaser .