Ezel / Tax Rulings / TX
TX 8801L0867B13 Sales and/or Use Tax (State,Local,MTA) 1988-01-25

Were delivered singing message grams taxable under Texas's newly enacted service-tax legislation?

Short answer: No. Texas treated the described singing-message delivery as a nontaxable personal service not covered by the recently enacted legislation.

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. It says the opinion may change if the facts differ and cites no statute or rule. STAR's caption also mentions poem reciting and special occasions, but the operative body describes delivery of singing message grams; this page does not extend the holding to caption-only services. Personal-service, entertainment, delivery, performance, and bundled-product 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 STAR documents may no longer represent current policy even when not marked superseded.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 Comptroller classified delivery of singing message grams as a personal service not covered by the recently passed service-tax legislation.

The described service was not taxable.

What this means for you

This brief historical answer covers singing-message delivery. It does not classify separately sold goods, recordings, event admissions, or the poem-reciting activity named only in STAR's caption.

Common questions

Were singing message grams taxable? No.

How did Texas classify the service? As a personal service.

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 25, 1988

Dear ***

On behalf of Mr. Bullock, I hope you'll accept my apology for the delay
in answering your question involving the taxability of delivering singing
message grams. 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.

This is a personal service and was not covered by the legislation
recently
passed.

Based on the facts presented your service is 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 Telephone Bank Operations.

Sincerely,
Gloria Anglin
Telephone Bank Operations

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