Ezel / Tax Rulings / TX
TX 8410L0594D12 Sales and/or Use Tax (State,Local,MTA) 1984-10-15

Was labor to repair or service an above-ground or below-ground swimming pool or spa taxable as work on real property?

Short answer: Repair or service labor on a permanent real-property improvement was not taxable. A below-ground pool qualified, as did an above-ground pool or spa attached to a deck with fill-and-drain plumbing incorporated into the realty.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 labor to repair or service a permanent improvement to real property was not taxable.

A below-ground swimming pool was an improvement to real property. An above-ground pool or spa also qualified when it was attached to a deck and used plumbing incorporated into the realty to fill and drain it.

What this means for you

Pool and spa service businesses

The historical labor treatment depended on whether the pool or spa was a permanent real-property improvement.

Owners of above-ground installations

The ruling relied on both attachment to a deck and incorporated fill-and-drain plumbing.

Accountants and tax professionals

The body decides repair and service labor only. It does not separately decide installation or remodeling despite the broad STAR metadata.

Common questions

Q: Was repair labor on a below-ground pool taxable?
A: No, under the letter's real-property treatment.

Q: Could an above-ground pool or spa qualify as real property?
A: Yes, when attached to a deck and connected to incorporated fill-and-drain plumbing.

Q: Did the body decide installation or remodeling charges?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 15, 1984

Dear **:

Thank you for your recent letter regarding service and repairs on swimming
pools and spas.

As we discussed, labor to repair or service a permanent improvement to real
property would not be taxable. An above-ground swimming pool or spa which is
attached to a deck and which has plumbing incorporated into the realty to fill
and drain the pool would be an improvement to real property. A below-ground
pool would also be an improvement to real property.

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 Administration Division

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