Ezel / Tax Rulings / TX
TX 8510L0668C08 Sales and/or Use Tax (State,Local,MTA) 1985-10-16

Were noncommissioned officers clubs exempt from Texas limited sales tax on their purchases?

Short answer: Yes. The Comptroller said NCO clubs were exempt from paying limited sales tax on purchases of taxable items.

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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 1985 Texas Comptroller taxpayer-response letter containing a brief conclusion that noncommissioned officers clubs were exempt from limited sales tax on purchases of taxable items. It does not state the statutory basis, documentation procedure, scope of qualifying clubs, or treatment of their sales. Current military-club, exempt-organization, purchase, certificate, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
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 Comptroller said noncommissioned officers clubs were exempt from paying limited sales tax on purchases of taxable items.

Common questions

Were NCO club purchases exempt? Yes, under the letter.

Did the letter explain the exemption procedure? No.

Did it address sales made by the clubs? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

October 16, l985

Dear ***:

Thank you for your recent letter concerning the sales tax status of
Non-commissioned Officers Clubs (NCO Clubs).

NCO Clubs are exempt from paying limited sales tax on purchases of
taxable items.

If you have any questions or need more information, 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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