Ezel / Tax Rulings / TX
TX 8801L0853A01 Sales and/or Use Tax (State,Local,MTA) 1988-01-08

Were county publications listing properties posted for foreclosure or already sold taxable information services?

Short answer: Yes. Texas treated the foreclosure-posting, completed-sale, and referenced trustee and mortgagee listing publications as taxable information services.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 STAR document contains substantially identical January 7 and January 8, 1988 letters; the later letter adds that the Comptroller would contact competitors lacking permits. Both say the opinion may change if the facts differ and cite no statute or rule. Publication, foreclosure-data, real-estate information, directory, digital-delivery, permit, and information-service rules may have changed; verify current law. STAR documents may no longer represent current policy even when not marked superseded. Publisher and competitor 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 publisher issued separate county-area publications listing properties posted for foreclosure sale and properties already sold. One volume also referenced a directory of trustees and mortgagees.

The Comptroller said sales of each publication were taxable information services.

The later of two letters in the same STAR document also said agency records showed one similar company had a permit and that the others would be contacted about their sales-tax obligations.

What this means for you

The historical result treated compiled, county-specific foreclosure and property-sale information as a taxable service rather than focusing only on the physical publication.

Common questions

Were foreclosure-posting listings taxable? Yes.

Were lists of properties already sold taxable? Yes.

Citations and references

The letters cite no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller January 8, 1988

Dear ***:

Thank you for your letter concerning the taxability of the publications
you
issue.

One publication lists properties that are posted for foreclosure sale.
Another lists properties that were sold. There is a different
publication
for each county area covered. I also noticed a reference in the public
posted sales volume to a directory of trustees and mortgagees.

The sale of each of these publications is taxable as an information
service.

You also asked whether four companies providing a service similar to
yours
have a sales tax permit. According to our records, one of the companies
does have a permit. The other companies will be contacted and advised of
their sales tax obligations.

This opinion is based upon the facts you presented. If there are
additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may
write me, call toll free 1-800-531-5441 or phone 512/463-4600.

Sincerely,
Wayne McDonald
Tax Policy Division

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller January 7, 1988

Dear ***:

Thank you for your letter concerning the taxability of the publications
you
issue.

One publication lists properties that are posted for foreclosure sale.
Another lists properties that were sold. There is a different
publication
for each county area covered. I also noticed a reference in the public
posted sales volume to a directory of trustees and mortgagees.

The sale of each of these publications is taxable as an information
service.

This opinion is based upon the facts you presented. If there are
additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may
write me, call toll free 1-800-531-5441 or phone 512/463-4600.

Sincerely,
Wayne McDonald
Tax Policy Division

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