Texas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Texas, with full citations and the original source on every page.
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Could a cable company give resale certificates for converters and their repair when the converters were included in subscriber service?
Yes. The company could buy the converters and their repair tax-free for resale. A separate repair fee billed to a subscriber was taxable; without an added fee, no additional tax was passed to the subs…
Were customer charges for using passive exercise equipment at a Texas salon taxable?
Yes. A salon charging customers to use passive exercise equipment was providing a taxable service. From October 2, 1984, charges were subject to 4.125% state tax plus applicable location tax.
Did a Texas carpet-cleaning business have to collect state and local sales tax on its cleaning services beginning October 2, 1984?
Yes. The Comptroller told the carpet cleaner that its services would become subject to state and local sales tax beginning October 2. The business had to begin collecting the tax on that date, obtain …
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These are official tax letter rulings and advisory opinions issued by Texas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.