Section ____. Section 151.006, Tax Code, is amended as 
follows:            
	Section 151.006. "SALE FOR RESALE". (a) "Sale for resale" 
means a sale of:   
		(1) tangible personal property or a taxable service to a 
purchaser who acquires the property or service for the purpose of 
reselling it in the United States of America or a possession or 
territory of the United States of America or in the United Mexican 
States in the normal course of business in the form or condition in 
which it is acquired or as an attachment to or integral part of 
other tangible personal property or a taxable service;
		(2) tangible personal property to a purchaser for the 
sole purpose of the purchaser's leasing or renting it in the United 
States of America or a possession or territory of the United States 
of America or in the United Mexican States in the normal course of 
business to another person, but not if incidental to the leasing or 
renting of real estate;
		(3) tangible personal property to a purchaser who 
acquires the property for the purpose of transferring it in the 
United States of America or a possession or territory of the United 
States of America or in the United Mexican States as an integral 
part of a taxable service; or
		(4) a taxable service performed on tangible personal 
property that is held for sale by the purchaser of the taxable 
service.
	(b) Subsection (a)(3) applies to a transfer of a wireless 
voice communication device as an integral part of a taxable 
service, regardless of whether there is a separate charge for the 
wireless voice communication device or whether the purchaser is the 
provider of the taxable service, if payment for the service is a 
condition for receiving the wireless voice communication device.