Ezel / Tax Rulings / TX
TX 8411L0603B08 Sales and/or Use Tax (State,Local,MTA) 1984-11-09

Which advertising, admission, program, and novelty-item sales by the requesting organization were taxable in Texas?

Short answer: Advertising space in newsletters, programs, and other publications was nontaxable, as were circus and shrine-dance admissions. Sales of programs and novelty items were taxable; bingo revenue was left for a separate response.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 requesting organization's sales of advertising space in newsletters, programs, and other publications were not taxable.

Admissions to the circus and shrine dances were also nontaxable. In contrast, sales of programs and novelty items were taxable.

The letter did not decide the treatment of bingo revenue. That question was sent to the Comptroller's Bingo Regulation Section for a separate response that is not included in this STAR record.

What this means for you

Fraternal and event organizations

The letter did not grant a blanket exemption for all activities. It classified specific revenue streams separately.

Publication and event managers

Advertising space and the identified admissions were nontaxable, while physical programs and novelty merchandise were taxable.

Accountants and tax professionals

Track each revenue category separately and do not infer a bingo ruling from this document; the issue was expressly deferred.

Common questions

Q: Was advertising space in newsletters and programs taxable?
A: No.

Q: Were circus and shrine-dance admissions taxable?
A: No.

Q: Were printed programs and novelty items taxable?
A: Yes.

Q: Did the letter decide whether bingo revenue was taxable?
A: No. That question was referred for a separate response.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

November 9, 1984

Dear **:

Thank you for your recent letter regarding sales made by **,
**** in Texas.

The sale of advertising space in newsletters, programs and other pub-
lications is not taxable. Additionally, the sale of admissions to the
circus and shrine dances will not be taxable.

I have sent a copy of your letter to our Bingo regulation section. They
will respond to your question on bingo revenue.

As we discussed, the sale of programs and novelty items are taxable.

This opinion is based on the facts presented. If there are additional
or different facts, the opinion may change.

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

Sincerely,

Al Van Allen
Tax Policy
Tax Administration Division

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