Ezel / Tax Rulings / TX
TX 8502L0627E05 Sales and/or Use Tax (State,Local,MTA) 1985-01-24

Were grease-trap services, standalone consultations, and silver reclamation from printer waste taxable?

Short answer: Grease-trap pumping, modifications, and installation were not taxable when the concrete traps were permanently embedded in the earth. A separately stated consultation without a tangible-property sale was not taxable, but silver reclamation from printer waste was taxable.

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This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Grease traps were described as concrete boxes permanently embedded in the earth and used to dispose of solid waste. Based on that description, grease-trap pumping, modifications, and installations were not taxable.

A separately stated consultation fee was not taxable when the consultation did not involve a sale of tangible personal property.

Charges for reclaiming silver from printer waste were taxable.

The STAR record date is February 4, 1985, while the reproduced letter is dated January 24, 1985. This page uses the body's date because it is the operative document text.

Common questions

Were all grease-trap services nontaxable? The answer depended on the stated permanently embedded concrete-box facts. When was the consultation nontaxable? When separately stated and not connected to a tangible-property sale. Was silver reclamation taxable? Yes.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

January 24, 1985

Dear **:

Thank you for your recent letter regarding grease traps and reclamation of
silver.

In our phone conversation you told me that grease traps are concrete boxes
which are permanently imbedded in the earth and used for disposing of sold
waste. Based on this description, grease trap pumping, modifications and
installations would not be taxable.

A separately stated fee for a consultation not involving a sale of tangible
personal property would not be taxable.

Charges made for reclamation of silver from printers waste 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, call toll free 1-800-252-5555 from anywhere in Texas or phone 512/475-1931.

Sincerely,

Al Van Allen
Tax Policy Section
Tax Administration Division

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