Ezel / Tax Rulings / TX
TX 8410L0597A11 Sales and/or Use Tax (State,Local,MTA) 1984-10-31

Did Texas's October 2, 1984 tax on repair and maintenance labor apply to piano tuning and repair?

Short answer: Yes. The Comptroller said new legislation made repair and maintenance labor taxable effective October 2, 1984, so piano tuning and repair were 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 piano tuning and repair became taxable when new legislation imposed tax on repair and maintenance labor effective October 2, 1984.

The letter did not separately discuss a trip charge, despite the broader STAR subject label.

What this means for you

Piano technicians

Under the 1984 change described in the letter, tuning and repair labor were taxable repair or maintenance services.

Accountants and tax professionals

The source does not identify the legislation or a rule. Verify current law and do not infer a separate holding about travel or trip charges.

Common questions

Q: Was piano tuning taxable under the October 2, 1984 change?
A: Yes.

Q: Was piano repair taxable?
A: Yes.

Q: Did the letter decide how a separate trip charge was taxed?
A: No.

Citations and references

  • The letter refers to new legislation effective October 2, 1984 but does not identify it by number.

Source

Original ruling text

October 31, 1984

Dear **:

Thank you for your letter regarding the taxability of piano tuning and
repair.

Effective October 2, 1984, new legislation imposed a tax on repair and
maintenance labor, making piano tuning and repair taxable. Enclosed is
a getting started in business packet. In the event you would like
assistance in completing the application, you may wish to go by the
Comptroller's Office nearest you.

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,

Dot Burchard
Tax Policy Division

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