Ezel / Tax Rulings / TX
TX 8801L0859B05 Sales and/or Use Tax (State,Local,MTA) 1988-01-27

Were sewer and drain-line cleaning services taxable for commercial and residential property?

Short answer: Beginning January 1, 1988, cleaning sewer and drain lines serving commercial property was taxable. The same service for residential property was nontaxable.

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 Rule 3.357. It says the opinion may change if the facts differ. The answer is limited to cleaning sewer and drain lines and distinguishes commercial from residential property; it does not classify replacement, reconstruction, or other plumbing work. Drain-cleaning, sewer, residential-property, commercial-property, repair, and maintenance 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 STAR documents may no longer represent current policy even when not marked superseded.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

Beginning January 1, 1988, cleaning sewer and drain lines serving commercial property was taxable. The same service for residential property was not taxable.

What this means for you

The historical result depended on the property's commercial or residential classification.

Common questions

Was commercial drain-line cleaning taxable? Yes.

Was residential drain-line cleaning taxable? No.

Citations and references

  • 34 Tex. Admin. Code Rule 3.357 — historical real-property repair and remodeling rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

January 27, 1988

Dear *:

On behalf of Mr. Bullock, I hope you will accept my apology for the delay
in
answering your question regarding the cleaning of sewer and drain lines.
This isn't the way we normally do business.

Our people were, and still are, swamped by a deluge of inquiries as they
attempted to interpret provisions of the new law and draft rules which
would
not adversely impact businesses. In many instances, an answer to a
question
just wasn't available when the question arrived.

As of January 1, 1988 if you are cleaning sewer and drain lines to
commercial property it will be taxable. This services is not taxable to
residential property.

Enclosed is Rule 3.357 for your information.

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 Telephone Bank Operations.

Sincerely,
Gloria Anglin
Telephone Bank Operations

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