Ezel / Tax Rulings / TX
TX 8709L0832E10 Sales and/or Use Tax (State,Local,MTA) 1987-09-22

Which refuse-collection billing cycle first became taxable when Texas began taxing the service on October 1, 1987?

Short answer: The first billing cycle beginning on or after October 1 was taxable. A September 15 cycle was not; an October 15 cycle was.

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 is a taxpayer-specific September 1987 Texas Comptroller letter about the first taxable refuse-collection billing cycle. It says the opinion may change if the facts differ. Its October 1, 1987 transition rule is historical; verify current taxability and any present effective-date provisions. STAR documents may no longer represent current policy even when not marked superseded.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

Refuse collectors began charging sales tax with the first billing cycle starting on or after October 1, 1987.

The letter gave two examples:

  • A September 15 through October 15 billing period was not taxable.
  • An October 15 through November 15 billing period was taxable.

What this means for you

The historical transition followed the billing cycle's starting date. A cycle already underway before October 1 remained nontaxable even though it ended afterward.

Common questions

Was a cycle beginning September 15 taxable? No.

Was a cycle beginning October 15 taxable? Yes.

What date controlled? The billing cycle's start date.

Citations and references

  • No statute or rule number is cited in the ruling text.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

September 22, 1987

Dear ***:

Thank you for your letter of August 18, 1987, concerning tax on refuse
collection.

Your clients should charge sales tax on refuse collection beginning the
first billing cycle on or after October 1, 1987.

For Example: Refuse collection billed for the period September 15
through
October 15 will not be taxable.

Refuse collection billed for the period October 15 through November 15
will be 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 Policy Division.

Sincerely,
Adina Whittemore
Tax Policy Division

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