Ezel / Tax Rulings / TX
TX 8803L0869D13 Sales and/or Use Tax (State,Local,MTA) 1988-03-15

Was a truck stop's $5 fee for weighing a truck a taxable service in Texas?

Short answer: No. The Comptroller said the described $5 truck-weighing fee was not a taxable service.

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 an official 1988 Texas Comptroller of Public Accounts letter published on STAR. The $5 amount and service classification are historical and fact-specific; verify current treatment of commercial weighing services before applying the result today. Letters on STAR can support detrimental reliance only for the taxpayer directly issued the letter and may no longer represent current policy. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional.
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 truck stop's $5 fee for weighing a truck was not a taxable service.

What this means for you

The letter gives a direct result for the described 1988 truck-weighing charge but does not identify the governing rule or explain whether different weighing arrangements would receive the same treatment.

Common questions

Was the $5 weighing fee taxable? No.

Citations and references

The letter did not cite a rule or statute by number.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

BOB BULLOCK
Comptroller March 15, 1988

Dear *:

Thank you for your recent letter regarding the taxability of fees charged
for weighing trucks at a truck stop.

The $5.00 fee charged for weighing trucks at a truck stop is not a
taxable service.

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,
Julie Pesl
Tax Policy Division

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