Ezel / Tax Rulings / TX
TX 8801L0855D04 Sales and/or Use Tax (State,Local,MTA) 1988-01-21

Were psychotherapist services subject to Texas sales tax?

Short answer: No. The Comptroller said psychotherapist services were not subject to sales tax.

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 is a brief taxpayer-specific January 1988 Texas Comptroller letter. It does not include the usual fact-change caveat, describe the services, or cite a statute or rule. Psychotherapy, mental-health, professional-service, licensing, and sales-tax rules may have changed; verify current law and the precise service provided. STAR documents may no longer represent current policy even when not marked superseded. Taxpayer-identifying details 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 psychotherapist services were not subject to sales tax.

What this means for you

The letter gives no service details or legal analysis, so its historical answer should not be extended to separately sold products, reports, digital services, or other charges.

Common questions

Were psychotherapist services taxable? No.

Citations and references

The letter cites no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

BOB BULLOCK
Comptroller January 21, 1988

Dear *:

Thank you for your inquiry regarding the taxability of the service of a
psychotherapist.

Psychotherapist services are not subject to the sales tax.

If you have any questions or need more information, please call our
toll-free
number 1-800-531-5441. The regular number is 512/463-4600. You may write
me
at the Tax Policy Division.

Sincerely,
Julie Pesl
Tax Policy Division

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