Ezel / Tax Rulings / TX
TX 8411L0600E13 Sales and/or Use Tax (State,Local,MTA) 1984-11-16

Did clothing-alteration services become taxable in Texas on October 2, 1984?

Short answer: Yes. The Comptroller classified clothing alterations with laundry, cleaning, and garment services in industry Group 721 and said they became taxable October 2, 1984.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 clothing alterations became taxable on October 2, 1984.

The letter explained that new legislation taxed laundry, cleaning, and garment services identified in Group 721 of the Standard Industrial Code, and that clothing alterations were part of that group.

What this means for you

Tailors and alteration shops

Clothing-alteration charges fell within the taxable garment-service category described by the letter.

Clothing retailers

Separately offered alteration services were not outside the tax merely because the underlying work changed a garment rather than cleaned it.

Accountants and tax professionals

The letter states a specific historical effective date of October 2, 1984. Verify current law before applying its classification today.

Common questions

Q: Were clothing alterations taxable under the letter?
A: Yes.

Q: When did the letter say they became taxable?
A: October 2, 1984.

Q: Why were alterations included?
A: The Comptroller said they were part of laundry, cleaning, and garment services identified in industry Group 721.

Citations and references

  • Standard Industrial Code Group 721 (industry group identified in the letter)
  • The letter refers to new legislation but provides no bill, statute, or rule number.

Source

Original ruling text

November 16, 1984

Dear **:

Thank you for your letter concerning recent sales tax law changes.

The new legislation imposed a tax on laundry, cleaning and garment
services as identified in Group 721 of the Standard Industrial Code.
Clothing alteration is a part of this group and become taxable on
October 2, 1984.

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 Administration Division

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