Was the Texas Animal Health Commission's $6.25 charge for a book of 25 blank veterinary inspection certificates subject to sales tax?

Plain-English summary

The Texas Animal Health Commission charged veterinarians $6.25 for a book of 25 blank Certificates for Veterinary Inspections. The Comptroller determined that the fee was not subject to sales tax.

The preserved internal memorandum explains that Texas law required a health certificate for livestock, fowl, and domestic animals shipped into or out of Texas and required the Commission to collect 25 cents per certificate.

STAR now carries an alert that former Rule 3.341 was repealed effective February 11, 2008, and that its content was later incorporated into Rule 3.322(h)(5), effective July 19, 2011. The page therefore reports the 1989 holding and does not present the repealed rule as current law.

Common questions

Was the $6.25 certificate-book fee taxable? No.

What did the book contain? Twenty-five blank veterinary inspection certificates.

Is Rule 3.341 still in effect? No. The official STAR alert says it was repealed and its content later moved to Rule 3.322(h)(5).

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8902L0926D07

Original ruling text

ALERT: Rule 3.341 concerning Governmental Publications, Records or Documents
has been repealed effective 02/11/2008. The content of Rule 3.341 has been
incorporated into subsection (h)(5) of Rule 3.322 concerning Exempt
Organizations effective 07/19/2011.

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 16, 1989

Texas Animal Health Commission
P.O. Box 12966
Austin, TX 78711-2966

Dear ***:

Thank you for your letter of February 28, 1989 concerning the
taxability of the $6.25 fee charged to veterinarians for books
of 25 blank Certificates for Veterinary Inspections.

It has been determined that the $6.25 fee for the health certi-
ficates is not subject to sales tax.

This opinion is based upon the facts you presented. If there are
additional or different facts, this opinion may change.

Please feel free to contact me if you have any additional questions.
You may write me, call toll-free 1-800-531-5441 from anywhere in the
United States or phone 512/463-4685.

Sincerely,
Julie Pesl
Tax Correspondence

BOB BULLOCK
COMPTROLLER OF
PUBLIC ACCOUNTS

DATE: March 13, 1989

TO: Julie Pesl, Tax Correspondence

FROM: Adina Whittemore, via Martin Cherry

SUBJECT: Certificates of Veterinary Inspection

Under the Texas Agricultural Code, livestock, fowl, and domestic
animals cannot be shipped into or out of Texas unless the shipment
is accompanied by a health certificate. The Texas Animal Health
Commission must collect a fee of $.25 for each health certificate.
The $.25 filing fee is not taxable.

BOB BULLOCK
COMPTROLLER OF
PUBLIC ACCOUNTS

March 9, 1989

TO: TAXABILITY SECTION-LEGAL SERVICES

FROM: Julie Pesl, Tax Correspondence

Please determine if the sale of blank forms to veterinarians for
$.25 each ($6.25 for 25) is taxable. *** does not think that
the forms should be taxed. Most of Tax Correspondence thinks that
these are taxable sales. See Rule 3.341. These are not open
records or records that a governmental body is required to
furnish like transcripts and birth certificates. They are more
like blank tax returns or resale/exemption certificates, in our
opinion.

Please respond as soon as possible. *** in Austin North
Enforcement needs to be notified since he was sent to canvass this
agency as part of Enforcement's current canvassing program.
** doesn't want to get a permit until she gets a ruling.
**** needs to conclude his assignment for Enforcement by
March 24.