Ezel / Tax Rulings / TX
TX 8506L0651A01 Sales and/or Use Tax (State,Local,MTA) 1985-06-27

Were installation-instruction labels affixed to windows exempt from Texas sales tax?

Short answer: Yes. The labels qualified for exemption when they were affixed to the windows and sold together with the windows. The letter did not address unattached labels or any other facts.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Labels containing installation instructions qualified for exemption when they were physically affixed to windows and sold along with those windows. The short letter did not state a rule for labels supplied separately or used under different facts.

Common questions

Did the label have to be attached? Yes; the stated result required labels affixed to the windows. Did it have to be sold with the window? Yes. Did the letter identify a statute or rule? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

June 27, 1985

Dear ***:

Thank you for your letter of June 21, 1985, concerning the sales tax
status of labels containing installation instructions which are affixed
to and sold with windows.

The labels qualify for exemption if they are affixed to windows and sold
along with the windows.

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

If you have any questions or need more information, please call us at
1-830-252-5555 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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