Ezel / Tax Rulings / TX
TX 8812L0922B01 Sales and/or Use Tax (State,Local,MTA) 1988-12-30

Was the described voice-mail service taxable in Texas?

Short answer: Yes. Texas classified it as taxable telecommunications service and said the described offering could also qualify as data processing.

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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 Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
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 the proposed voice-mail offering as a taxable telecommunications service and sent the provider a sales-tax permit application.

The letter also said the service could qualify as data processing, but it did not explain whether or how that second classification changed the tax calculation.

Common questions

Was the voice-mail service taxable? Yes.

What taxable category did Texas identify? Telecommunications service.

Did the letter mention data processing? Yes, as another possible classification, without further analysis.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

December 30, 1988

Dear ****:

Thank you for writing to inquire about the taxability of voice
mail service which you will be offering in Texas.

The service described in the articles you sent with your letter is
taxable as a telecommunication service. Enclosed is the rule on
telecommunications service and a sales tax permit application
package. I am also sending you a rule covering data processing
services because the voice mail service you offer could also
qualify as a data processing service.

This opinion is based on the facts presented. Additional or
different facts could cause the opinion to change.

If you have any questions or need more information please call or
write. The toll-free number is 1-800-252-5555; the regular number
is (512) 463-4600, my extension is 3-4675.

Sincerely,
Tom Soto
Tax Correspondence

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