Ezel / Tax Rulings / TX
TX 8902L0925E07 Sales and/or Use Tax (State,Local,MTA) 1989-02-15

Were services to clean and treat ventilation systems for soot, mold, or mildew taxable in Texas?

Short answer: Yes. The Comptroller classified ventilation and duct cleaning as taxable real-property cleaning services under Rule 3.356.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 services to clean and treat ventilation systems as taxable real-property services.

The letter quoted Rule 3.356's definition of building or grounds cleaning, janitorial, or custodial services and noted that the listed examples included chimney or duct cleaning.

Common questions

Was ventilation-system cleaning taxable? Yes.

How was it classified? As a taxable real-property cleaning service.

What examples did the rule include? Chimney and duct cleaning.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

February 15, 1989

Dear *****:

Thank you for your letter of February 10, 1989, concerning the taxability
of services to clean and treat ventilation systems.

The services you provide are taxable as real property services. Real
property service is defined in section (a) of Rule 3.356 as "Building or
grounds cleaning, janitorial or custodial services The activities of keeping
the premises of a building clean, orderly and functional, including performing
minor adjustments, maintenance, or repairs. Examples include, but are not
limited to... chimney or duct cleaning..."

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, you may call
toll-free 1-800-252-5555, ext. 3-4683. The regular number is 512/463-4600.
You may write me at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,
Eddie C. Washington
Tax Correspondence

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.