A company runs a broad errand-service business — document delivery, transporting seniors and pets, personal/grocery shopping, dry cleaning pickup/delivery, lunch delivery, notary services, and process serving. Are any of these services subject to Texas sales tax?

Plain-English summary

An errand-service company listed nine distinct services it offers and asked the Comptroller whether any are subject to Texas sales tax. The answer, item by item, was no across the board:

1. Delivering documents for businesses, and transporting x-rays and medical records for medical facilities/labs — not taxable. (Separate point: if a seller of a taxable item itself charges for delivering that item, the seller must collect tax on that delivery charge — a different scenario from the errand company's own delivery-only charge.)
2. Transporting senior citizens to the hairdresser, doctor, grocery store, etc. — not taxable.
3. Transporting pets to the vet or groomer — not taxable for the errand company's charge. (Separate point: if the groomer itself charges the customer for pet transport, the groomer must collect tax on that charge.)
4. Grocery shopping and gift shopping for customers — not taxable.
5. Picking up and delivering dry cleaning — not taxable.
6. Picking up and delivering lunch orders — not taxable.
7. Notarizing documents — not taxable.
8. Process serving (delivering legal documents) — not taxable.
9. Picking up and delivering auto parts to mechanics — not taxable.

What this means for you

Errand services, concierge businesses, and personal assistants

Your core errand and personal-shopping charges — delivery, transportation of people or pets, shopping, dry cleaning runs, food delivery, notary work, and process serving — are not subject to Texas sales tax as a category. That's good news for pricing and invoicing simplicity across a broad, varied service menu.

Businesses that hire errand services on behalf of their own customers

Watch the distinction the letter draws: an errand company's OWN charge for delivering something isn't taxable, but if YOU (as the seller of a taxable item) charge your customer for delivery, or if you're a groomer charging for pet transport, THAT charge is taxable and must have tax collected on it. The nontaxable treatment described here belongs to the independent errand-service provider, not necessarily to every business that bundles a similar charge into its own taxable sale.

Accountants and tax professionals

This letter is a convenient one-stop reference for a wide range of common errand/concierge services, all landing on the nontaxable side — useful for clients building or auditing a personal-services business, while remembering the seller/groomer delivery-charge carve-out doesn't apply the same way.

Common questions

Q: Is a personal errand service's document delivery charge taxable in Texas?
A: No, according to this letter.

Q: Is transporting a pet to the vet or groomer taxable?
A: Not for the errand company's own charge. But if the groomer itself charges for the transport, that charge is taxable.

Q: Are notary services and process serving taxable in Texas?
A: No — both are listed as not taxable in this letter.

Q: Does this mean ALL delivery charges are nontaxable in Texas?
A: No — this letter addresses an independent errand company's charges specifically. If a seller of a taxable item charges for delivering that item, the seller must collect tax on the delivery charge.

Citations and references

No specific statute or rule section was cited in the available text of this letter.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/200006413L

Original ruling text

June 20, 2000

Dear **:

Thank you for your recent letter regarding your services and Texas sales tax.

You stated that your company provides a variety of services and asked if any
are subject to Texas sales tax.

1. Delivering documents for businesses, transporting x-rays and medical
   records for medical facilities and labs.

Response: Charges for delivering documents are not taxable. If a seller of a
taxable item charges for delivering the item, they must collect Texas sales tax
from their customer.

2. Transporting senior citizens to hairdresser, doctor, grocery store, etc.

Response: A charge for transporting individuals is not subject to Texas sales
tax.

3. Transporting pets to vet or groomer.

Response: A charge for transporting pets is not taxable. If the groomer
charges their customer for transporting the pet, they must collect Texas sales
tax from their customer.

4. Grocery shopping and gift shopping for customers.

Response: A charge for shopping for groceries or gifts is not taxable.

5. Picking up and delivering dry cleaning for customers.

Response: A charge for picking up and delivering dry cleaning is not taxable.

6. Picking up lunch orders and deliver it to customers.

Response: A charge for picking up lunch orders and delivering them to
customers is not taxable.

7. Notarizing documents.

Response: A charge for Notary Public services is not taxable.

8. Process serving.

Response: A charge to serve legal documents is not taxable.

9. Picking up and delivering auto parts to mechanics.

Response: A charge for picking up and delivering auto parts to mechanics is
not taxable.

This opinion is based on the facts presented. Additional or different facts
may yield different results.

You may call me toll free 1-800-531-5441, extension 5-9787, if you have any
questions or need more information. The direct line is 512/305-9787. You may
also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,

Philip Knisely
Tax Policy Division