Ezel / Tax Rulings / TX
TX 8410L0630D07 Sales and/or Use Tax (State,Local,MTA) 1984-10-24

Which all-breed dog-show admissions, entry fees, printed programs, and catalog advertising were taxable in Texas?

Short answer: Spectator admission charges and sales of printed programs were taxable. Fees paid to enter a dog in the show and sales of advertising in the catalog were 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 gave four answers for all-breed dog shows:

  • Spectator admission charges were taxable.
  • Fees paid by people to enter their dogs were not taxable.
  • Sales of printed programs or catalogs were taxable.
  • Sales of advertising in the catalog were not taxable.

What this means for you

Dog-show organizers

The letter separated spectator admissions from exhibitor entry fees and separated the physical catalog from advertising sold inside it.

Accountants and tax professionals

Track each revenue stream separately. The source mentions a proposed amusement-services rule but does not identify or reproduce it.

Common questions

Q: Were spectator admissions taxable?
A: Yes.

Q: Were dog entry fees taxable?
A: No.

Q: Were printed programs taxable?
A: Yes.

Q: Was catalog advertising taxable?
A: No.

Citations and references

  • The letter refers to a proposed administrative rule on amusement services but does not identify it by number.

Source

Original ruling text

October 24, 1984

Dear ***:

Thank you for your letter of October 15, 1984, regarding the taxation of
sales related to all-breed dog shows.

Admissions charges for spectators to attend these shows are taxable.

Entry fees for persons to enter their dog in the show are not taxable.

Sales of printed programs (catalogues) are taxable.

Sales of advertising in the catalog are not taxable.

I am enclosing the proposed administrative rule on amusement services,
soon to appear in the Texas Register.

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

Please feel free to contact us if you have additional questions. You may write
us, call toll free 1-800-252-5555 from anywhere in Texas.

Sincerely,

Tax Administration Division

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