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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How did Texas tax truck fabrication, equipment installation, wreck repair, replacement, and body-conversion work?
The treatment depended on the job. Motor-vehicle repair labor was not taxable, but remodeling was. Fabrication and equipment sales were taxable, separately stated installation could be excluded, and d…
Was providing and maintaining power generators at customer locations for a flat daily charge a taxable Texas rental?
Yes. The Comptroller treated the arrangement as a taxable generator rental even though the provider maintained the units. Tax applied to the daily or standby rate, and engine oil and filters could be …
Could a corporation lease employee parking with a resale certificate when it charged some employees but let others park free?
Spaces relet to employees for $50 could be leased with a resale certificate, and the corporation collected tax on the employee fee. For spaces provided free, the corporation had to pay tax on its $100…
Was leasing propane tanks to Texas customers taxable, and could the lessor buy the tanks with a resale certificate?
Yes. The propane-tank leases were taxable, and the lessor could give its supplier a resale certificate instead of tax when acquiring the tanks for lease.
How did Texas tax financing leases of removable energy-management systems, including demonstration units, interest, and installation charges?
A financing lease was a sale, taxed at possession or the first payment due date. Demonstration units were taxed when the lease was signed. The full lease was taxable unless interest and installation w…
Was a lump-sum architectural-model project a taxable sale of a model or a real-property construction service in Texas?
It was a taxable sale of an architectural model, not a real-property contract. Tax applied to the sales price including materials and labor, while materials incorporated into the model could be bought…
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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.