TX 8712L0850D05 Sales and/or Use Tax (State,Local,MTA) 1987-12-11

Did a Texas installer have to charge sales tax on separately stated labor for installing doors, windows, and skirting on residents' mobile homes?

Short answer: No. The Comptroller treated the installation as nontaxable residential repair and remodeling labor because it was performed for mobile-home residents and labor was separately stated. The materials charge remained 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.

Disclaimer: This is a taxpayer-specific December 1987 Texas Comptroller letter based on installation for mobile-home residents, not dealers, with labor separately stated from materials. It says the opinion may change if the facts differ. The residential repair/remodeling and mobile-home rules are historical and may have changed substantially; verify current law and whether the home and work qualify. STAR documents may no longer represent current policy even when not marked superseded.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 business sold and installed doors, windows, and skirting for mobile-home residents rather than dealers. It separately stated installation labor and materials.

The Comptroller treated the work as repair and remodeling labor performed on a residence. The labor charge was therefore not taxable, while the materials charge was taxable.

What this means for you

The historical result depended on three stated facts: the customers were residents rather than dealers, the work was treated as residential repair or remodeling, and labor was separately stated. A different customer, property classification, contract, or billing method could produce a different result.

Common questions

Was the installation labor taxable? No, under the facts in this December 1987 letter.

Were the doors, windows, and skirting taxable? The charge for those materials was taxable.

Did the letter cover installations for mobile-home dealers? No. It expressly described work done strictly for residents, not dealers.

Citations and references

No statute or administrative rule is cited in the letter text.

Source

STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
Opinion: https://star.comptroller.texas.gov/view/8712L0850D05

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

BOB BULLOCK
Comptroller December 11, 1987

Dear *:

Thank you for your recent letter regarding sale and installation of
doors,
windows, and skirting on mobile homes. As we discussed, this is done
strictly
for mobile home residents, not for dealers. In addition, all labor
charges
for installation are separately stated from your charge for materials.

Under these circumstances, we will treat the installation as repair and
remodeling labor which is not taxable when performed on a residence.
Therefore, the charge for materials will be taxable while the charge for
labor will be non-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,
Al Van Allen
Tax Policy Division

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