Ezel / Tax Rulings / TX
TX 8410L0594D10 Sales and/or Use Tax (State,Local,MTA) 1984-10-12

Was the sale of advertising space in Texas newspapers and magazines taxable?

Short answer: No. The Comptroller said the sale of space in newspapers and magazines 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 the sale of space in newspapers and magazines was not taxable.

The short ruling does not distinguish display advertising, classified advertising, design work, or other services, and it cites no statute or rule.

What this means for you

Newspaper and magazine publishers

This 1984 letter records a nontaxable result for the sale of publication space.

Accountants and tax professionals

Do not extend the answer to bundled creative, production, digital, or placement services not described in the body. Verify current law.

Common questions

Q: Was newspaper space taxable?
A: No.

Q: Was magazine space taxable?
A: No.

Q: Did the letter separately decide classified advertising?
A: No. That term appears in STAR metadata, not in the body.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 12, 1984

Dear ****:

Thank you for your recent letter regarding the sale of space in
newspapers and magazines.

As we discussed, the sale of space in newspapers and magazines 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, 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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