Ezel / Tax Rulings / TX
TX 8702L0793G10 Sales and/or Use Tax (State,Local,MTA) 1987-02-03

Were total charges for wig styling, cleaning, and repair subject to Texas sales tax?

Short answer: Yes. The Comptroller said the total charge for wig styling, cleaning, and repair became taxable effective October 2, 1984.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
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 brief 1987 Texas Comptroller letter states that the total charge for wig styling, cleaning, and repair became taxable on October 2, 1984, but gives no reasoning or citation. Repair, cleaning, beauty-service, separately stated charge, and local-tax rules may have changed or differ for another service. STAR documents may no longer represent current policy even when not marked superseded. Identities 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 Texas Comptroller said the total charge for wig styling, cleaning, and repair was subject to sales tax. The letter states that this treatment took effect October 2, 1984.

What this means for you

The short ruling treated the combined service charge as taxable. It did not separately analyze styling, cleaning, repair labor, materials, or differently structured invoices.

Common questions

Were wig styling charges taxable? Yes.

Were cleaning and repair charges taxable? Yes, as part of the total charge addressed by the letter.

When did the letter say taxability began? October 2, 1984.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

February 3, 1987

Dear *:

Thank you for your letter of January 26, 1987, concerning the taxability
of wig styling, cleaning and repair.

The total charge for these services became subject to sales tax
effective October 2, 1984.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Administration Division.

Sincerely,
Julie Pesl
Tax Policy Section
Tax Administration Division

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