Ezel / Tax Rulings / TX
TX 8802L0864A01 Sales and/or Use Tax (State,Local,MTA) 1988-02-05

Which charges connected with selling invitations were taxable: printing and calligraphy, or separately stated addressing and mailing services?

Short answer: Typesetting, printing invitations, and calligraphy were taxable. Separately stated charges for addressing envelopes, typing lists, mailing, looking up addresses, and preparing door or working guest lists were not taxable.

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 February 1988 Texas Comptroller letter. It cites no statute or rule and does not include the usual facts-may-change caveat. Invitation, printing, typesetting, calligraphy, addressing, mailing, and bundled-versus-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 STAR documents may no longer represent current policy even when not marked superseded.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 Comptroller said the partnership's total charges for typesetting and printing invitations and for calligraphy were taxable.

Separately stated charges for these other services were not taxable:

  • addressing envelopes;
  • typing a list;
  • mailing;
  • looking up addresses;
  • preparing a “door list”; and
  • preparing a working guest list.

What this means for you

The historical distinction depended both on the service and on separately stating the nontaxable charges. The letter did not analyze a single bundled charge containing both categories.

Common questions

Were invitation printing and typesetting taxable? Yes.

Was calligraphy taxable? Yes.

Were addressing and mailing taxable? Not when separately stated under the described facts.

Citations and references

The letter cites no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

February 5, 1988

Dear ***:

On behalf of Mr. Bullock, I hope you'll accept my apology for the delay
in
answering your question involving changes in the sales tax law. This
isn't
the way we normally do business.

Your letter concerned a taxpayer engaged in selling of invitations plus
various services connected therewith.

The total charges for typesetting and printing the invitations and
calligrapher's service are, of course, taxable to the partnership's
clients.

Other separately stated charges for addressing envelopes, typing list,
mailing, looking up addresses, preparing "door list" and working guest
list are not taxable.

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,
Wanda Hutcheson
Tax Policy Division

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