Ezel / Tax Rulings / TX
TX 8410L0591C02 Sales and/or Use Tax (State,Local,MTA) 1984-10-01

Which Texas storage-stall charges for automobiles, recreational vehicles, trailers, and a boat with its trailer were taxable?

Short answer: Storage charges for automobiles, recreational vehicles, and trailers became taxable October 2, 1984. A single charge for storing a boat together with its trailer was not taxable.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 motor-vehicle storage charges became taxable under a new statute effective October 2, 1984. The letter included storage of automobiles, recreational vehicles, and trailers.

A single charge for storing a boat together with its trailer was not taxable.

What this means for you

Storage-facility operators

The historical result depended on what was stored and whether the boat and trailer were covered by one charge.

Boat and RV owners

The letter distinguished a combined boat-and-trailer storage charge from trailer or recreational-vehicle storage by itself.

Accountants and tax professionals

The source does not identify the new statute. Verify current vehicle, vessel, and mixed-property storage rules.

Common questions

Q: Was automobile storage taxable?
A: Yes, effective October 2, 1984.

Q: Were RV and trailer storage taxable?
A: Yes.

Q: Was one charge for a boat and its trailer taxable?
A: No.

Citations and references

  • The letter refers to a new statute effective October 2 but does not identify it.

Source

Original ruling text

October 1, 1984

Dear **:

Thank you for your recent letter regarding leases of storage stalls for boats,
trailers and recreational vehicles.

Under the new statute, effective October 2, storage charges for motor vehicles
will become taxable. This would include storage charges for automobiles,
recreational vehicles and trailers. A single charge for storing a boat and
trailer is not taxable.

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, or call toll free 1-800-252-5555 from anywhere in Texas or phone
512/475-1931.

Sincerely,

Al Van Allen
Tax Policy Section
Tax Administration Division

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