Ezel / Tax Rulings / TX
TX 8711L0845E12 Sales and/or Use Tax (State,Local,MTA) 1987-11-05

Was commercial and residential window cleaning taxable in Texas, and how did the Comptroller apply state and city tax to the service?

Short answer: Yes. The window-cleaning service was taxable. Because the provider's city had no city sales tax, it collected the historical 6% state tax; a customer in a city with a 1% city tax also owed city use tax, whether collected by the provider or paid directly.

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 November 1987 Texas Comptroller letter based on a window-cleaning business serving commercial and residential customers from a city without city sales tax. It says the opinion may change if the facts differ. Its 6% state rate, 1% city use-tax example, sourcing, and real-property-service treatment are historical and may have changed substantially; verify current rates and each service and customer location. STAR documents may no longer represent current policy even when not marked superseded.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 treated both commercial and residential window cleaning as taxable real-property services.

The business was located in a city without city sales tax, so the letter required it to collect the historical 6% state sales tax. If a customer was located in a city with a 1% city tax, city use tax was also due. If the cleaner did not collect that city use tax, the customer had to pay it directly to the state.

What this means for you

The historical letter treated the service itself as taxable and then separated the provider-location state collection from customer-location city use tax. Its percentages should not be reused as current rates.

Common questions

Was residential window cleaning exempt? No. The letter covered both residential and commercial window cleaning and found the service taxable.

What rate did the provider collect at its location? The historical 6% state rate because its city had no city sales tax.

Could city tax still apply? Yes. A customer in a city with the stated 1% city tax owed city use tax.

Citations and references

  • 34 Tex. Admin. Code Rule 3.356 (real property services)

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller November 5, 1987

Dear ***:

Thank you for your recent letter asking if you are required to collect
sales
tax on your window cleaning service.

You stated that you do window cleaning, commercial and residential, and
that
your business is located at ***.

Based upon the facts presented, your service is taxable. The sales tax
is
due based upon your location. Since CITY A does not have city sales tax,
you are required to collect only the 6% state sales tax. However, city
use
tax is due if your customer is located in a city that has the 1% city
tax.
If you do not collect the city use tax, your customer is responsible for
paying it directly to the state.

I have mailed you a sales tax application packet and Rule 3.356, Real
Property Service.

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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