Ezel / Tax Rulings / TX
TX 8801L0858F13 Sales and/or Use Tax (State,Local,MTA) 1988-01-20

Were swimming-pool cleaning, water testing, and chemical-addition services taxable when performed together or billed separately?

Short answer: Yes. Texas treated pool cleaning and maintenance as taxable beginning October 1, 1987, and treated water testing and adding chemicals as taxable cleaning and maintenance whether separately performed or billed.

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 taxpayer-specific January 1988 Texas Comptroller letter applying a pool-maintenance tax effective October 1, 1987. It says the opinion may change if the facts differ and cites no statute or rule. STAR's caption also mentions minor adjustments and pool-equipment repairs, but the operative body decides only pool cleaning, water testing, and adding chemicals; this page does not classify caption-only work. Pool-cleaning, maintenance, chemical, repair, and separately stated charge rules may have changed; verify current law. STAR documents may no longer represent current policy even when not marked superseded.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 business provided swimming-pool cleaning and a chemical service consisting of testing the water and adding chemicals.

Pool cleaning and maintenance was taxable beginning October 1, 1987. The Comptroller treated water testing and chemical addition as the same taxable cleaning and maintenance service, whether performed separately or billed separately.

What this means for you

Under the historical letter, separating the chemical service operationally or on the invoice did not change its classification as pool maintenance.

Common questions

Was pool cleaning taxable? Yes.

Was water testing and adding chemicals taxable? Yes.

Did separate billing make the chemical service nontaxable? No.

Citations and references

The letter cites no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

January 20, 1988

Dear ***:

Thank you for your letter concerning collection of sales tax on chemical
services in your swimming pool maintenance business.

As I understand you provide two swimming pool services; swimming pool
cleaning and chemical service which is testing the water and adding
chemicals.

Swimming pool cleaning and maintenance is taxable effective October 1,
1987 as previously advised. Testing the water and adding chemicals is
considered cleaning and maintenance and is also taxable whether or not
separately performed and separately billed.

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 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,
(Mrs.) Jo Ann Dieck
Tax Policy Division

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