Ezel / Tax Rulings / TX
TX 8704L0810F05 Sales and/or Use Tax (State,Local,MTA) 1987-04-20

Was a $57 fee covering three admissions to an apparel mart and a buyers-guide listing taxable as admission to an amusement service?

Short answer: No. The Comptroller did not consider the apparel-mart admission an amusement-service admission and said the described $57 charge was not taxable.

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 1987 Texas Comptroller letter addresses one $57 fee that included admission for three people to a redacted apparel-mart venue and a buyers-guide listing. The conclusion rests on the admission not being an amusement service, and the short letter cites no statute or rule. Verify current trade-show, market, admission, listing, bundled-charge, and local-tax rules. STAR documents may no longer represent current policy even when not marked superseded. Identities and the venue name are redacted in the body. 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

A buyer paid $57 for admission of three people to a redacted apparel-mart venue and a listing in its buyers guide. The Texas Comptroller did not consider the venue charge to be admission to an amusement service and therefore said the charge was not taxable.

What this means for you

The letter distinguishes a trade-market or apparel-mart admission from taxable amusement admission. It does not provide a broader test for other trade shows, markets, or bundled listing fees.

Common questions

What did the $57 fee include? Admission for three people and a buyers-guide listing.

Was the charge taxable? No.

Why not? The Comptroller did not consider the admission to be a sale of admission to an amusement service.

Citations and references

  • No statute or administrative rule is cited in the letter.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller April 20, 1987

Dear ***:

Thank you for your recent letter and attachment.

It appears that you are paying a fee of $57.00 which includes admission
for 3
people to *** and a listing in their buyers guide.

We do not consider a charge for admission to *** to be a sale
of
admission to an amusement service. Therefore, the charge is not taxable.

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 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,
Al Van Allen
Tax Policy Section
Tax Administration Division

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