Ezel / Tax Rulings / TX
TX 8710L0834D01 Sales and/or Use Tax (State,Local,MTA) 1987-10-12

Did a Texas maid-service business have to collect sales tax beginning October 1, 1987?

Short answer: Yes. The letter required the maid service to charge customers 7.5% tax on the service price beginning October 1, 1987.

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 October 1987 Texas Comptroller letter about a maid service. Its body does not decide the independent-contractor-versus-household-employee distinction suggested by STAR's caption. The 7.5% rate and October 1, 1987 effective date are historical; verify current cleaning-service taxability and rates. STAR documents may no longer represent current policy even when not marked superseded.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 Comptroller told the recipient that maid services became taxable on October 1, 1987. The business had to charge customers 7.5% tax based on the service price.

The letter's body does not discuss or decide any distinction between an independent maid service and a private household's employee.

What this means for you

The historical letter gives a direct answer for the addressed maid-service business and a 1987 rate. It should not be used as authority for an employment-status question that the ruling text never analyzes.

Common questions

Were the recipient's maid services taxable? Yes, effective October 1, 1987.

What rate did the letter require? 7.5% of the service price.

Did the letter decide whether a household worker was an employee or independent contractor? No.

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

October 12, 1987

Dear *:

Thank you for your letter Of September 17, 1987, concerning your tax
responsibilities as a maid service.

I apologize for the misunderstanding. Tax is due on maid services
effective
October 1, 1987.

You should charge your customers 7 1/2 percent tax based on the price of
your
service.

I'm sending an application under a separate cover.

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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