Were hunting and fishing guide services and fishing excursion boat services subject to Texas sales tax?

Plain-English summary

The Texas Comptroller said fishing guide services were not subject to sales tax. The letter explained that the agency viewed guide services as personal services, not the recreation services covered by the Legislature's 1984 sales-tax revisions.

The letter said fishing guides therefore received the same exempt treatment previously given to hunting guides. It also stated that fishing excursion boat services were not taxable.

What this means for you

This is direct historical guidance for businesses selling guided hunting, guided fishing, or fishing excursion boat services. The classification turned on the Comptroller's distinction between personal services and taxable recreation services.

Because the letter is from 1987 and gives no statutory or regulatory citation, a present-day operator should confirm that the classification remains current and check the local-tax treatment that applies to the transaction.

Common questions

Were fishing guide services taxable? No. The letter says the tax policy group determined they were not subject to sales tax.

How did the Comptroller classify guide services? As personal services rather than recreation services.

Did hunting guides receive the same treatment? Yes. The letter says fishing guide services received the same exempt treatment previously given hunting guide services.

What about fishing excursion boat services? The letter says they were not taxable.

Citations and references

• The letter states that “fishing guide services are not subject to the sales tax.”
• It bases that result on treating guide services as “personal services opposed to recreation services.”
• No statute or administrative rule is cited in the letter.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8706L0811F04

Original ruling text

Bob Bullock
Comptroller of Public Accounts
Austin, Texas 78774

June 4, 1987

Dear Texas Fishing Guide:

There was a good deal of confusion whether the Legislature meant to tax
hunting and fishing guide services when the 1984 sales tax bill was passed.

I am pleased to announce that based on a review by our tax policy group,
we have determined that fishing guide services are not subject to the sales
tax.

Our decision is based on a finding that guide services are personal
services opposed to recreation services which are covered by the Legislature's
1984 revisions.

This means that fishing guide services are given the same tax exempt
treatment previously given hunting guide services. Also, fishing excursion
boat services are not taxable.

Because of your interest in outdoors and hunting matters, I felt you'd be
interested in this decision.

Sincerely,
BOB BULLOCK
Comptroller of Public Accounts