Ezel / Tax Rulings / TX
TX 8409L0591B08 Sales and/or Use Tax (State,Local,MTA) 1984-09-11

Were rentals of Texas self-storage facilities taxable after the 1984 tax changes?

Short answer: No. The Comptroller said self-storage facility rentals were not a taxable service and were not affected by the recent tax changes.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said rentals of self-storage facilities were not a taxable service and were not affected by the recent tax changes.

The ruling does not describe lockers, vehicle storage, additional services, or the legal basis for the result.

What this means for you

Self-storage operators

This 1984 letter records a nontaxable result for self-storage facility rental.

Accountants and tax professionals

Do not extend the answer to other storage types or add-on services not described in the body. Verify current law.

Common questions

Q: Was self-storage facility rental taxable?
A: No.

Q: Did the recent tax changes alter that treatment?
A: No.

Q: Did the body separately decide locker rentals?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

September 11, 1984

Dear **:

Thank you for your recent letter regarding the taxation of self-storage
facilities.

The rentals of self-storage facilities is not a taxable service. This service
was not effected by the recent tax changes.

This opinion is based upon the facts you presented. If there are additional or
different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may write
me, call toll free 1-800-252-5555 from anywhere in Texas or phone 512/475-1931.

Sincerely,

Miss Jeannon Kralj
Tax Policy Section
Tax Administration Division

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