Ezel / Tax Rulings / TX
TX 8712L0852F10 Sales and/or Use Tax (State,Local,MTA) 1987-12-11

Were tree trimming and grass mowing along electric-power-line rights-of-way taxable in Texas?

Short answer: No. The letter said trimming trees and mowing grass along electric-power-line rights-of-way were not taxable. It did not decide cutting, hauling, public-road, residential, or golf-course work despite the broader STAR caption.

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 December 1987 Texas Comptroller letter based only on trimming trees and mowing grass along electric-power-line rights-of-way. It says the opinion may change if the facts differ. Although the STAR caption also names cutting, hauling, public-road rights-of-way, homes, and golf courses, the operative body does not address those services or locations. Vegetation-management and real-property-service rules may have changed substantially; verify current law and the exact right-of-way arrangement. STAR documents may no longer represent current policy even when not marked superseded.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 said trimming trees and mowing grass along electric-power-line rights-of-way were nontaxable.

What this means for you

The historical holding is limited to the two described vegetation-management activities along electric utility rights-of-way. It does not decide the broader services and locations named in the STAR caption.

Common questions

Was tree trimming along electric-power-line rights-of-way taxable? No.

Was grass mowing there taxable? No.

Did the letter decide hauling, home, golf-course, or public-road work? No. Those claims appear only in the STAR caption.

Citations and references

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

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

December 11, 1987

Dear ****:

Thank you for your letter regarding your sales tax responsibilities in
Texas.

Trimming trees and mowing grass along electric power line right-of-ways
are not 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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