Ezel / Tax Rulings / TX
TX 8710L0843C13 Sales and/or Use Tax (State,Local,MTA) 1987-10-29

Were charges for administering a polygraph examination subject to Texas sales tax?

Short answer: A stand-alone polygraph examination was not taxable. If it was billed as part of a taxable investigation service, the entire investigation charge was 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 is a taxpayer-specific October 1987 Texas Comptroller letter about polygraph examinations sold alone or as part of an investigation service. It says the opinion may change if the facts differ. Its stand-alone and bundled-service classifications are historical and the letter cites no rule number; verify current law, invoicing, and the surrounding service. STAR documents may no longer represent current policy even when not marked superseded. Identity is 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

Administering a polygraph examination by itself was not taxable. When the polygraph was performed and billed as part of a taxable investigation service, however, the total investigation charge was taxable.

What this means for you

The historical result depended on what the customer bought and how the polygraph was packaged. The same examination changed treatment when it became one component of a taxable investigation.

Common questions

Was a stand-alone polygraph taxable? No.

What if it was part of an investigation? The entire investigation-service charge was taxable.

Did the letter give an allocation for the polygraph component? 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

BOB BULLOCK
Comptroller October 29,1987

Thank you for your recent letter regarding the taxability of polygraph
examinations.

Your question is "... Whether or not polygraph examination service is
taxable?

Answer: The performance or administration of a polygraph examination a-
lone is not taxable.

However, when the polygraph is performed and then billed as part of a
taxable service, i.e., investigation service, the total charge for the
investigation service is 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,
(Mrs.) Jo Ann Dieck
Tax Policy Division

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