Ezel / Tax Rulings / TX
TX 8502L0628C13 Sales and/or Use Tax (State,Local,MTA) 1985-02-13

Were canoe excursions taxable under Texas's newly enacted tax on amusement services?

Short answer: Yes. The 1985 letter classified canoe excursions as amusement services and said they were subject to sales tax effective October 2, 1984.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The letter confirmed an earlier telephone conversation and classified canoe excursions as amusement services.

Under the newly enacted historical amusement-services tax, canoe excursions were subject to sales tax effective October 2, 1984.

The short response did not distinguish guided from unguided trips, rentals from excursions, or transportation-only services.

Common questions

Were canoe excursions treated as transportation? The letter classified them as amusement services. What effective date did it state? October 2, 1984. Did it address canoe rentals alone? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

February 13, 1985

Dear ***:

This letter is to confirm our telephone conversation concerning the
taxability of canoe excursions under the newly enacted tax on amusement
services.

Canoe excursions are considered an amusement service and, therefore,
subject to sales tax effective October 2, 1984.

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

If I can be of further help, please call us at 1-800-252-5555 toll free
from anywhere in Texas. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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