Ezel / Tax Rulings / TX
TX 8906L0944A13 Sales and/or Use Tax (State,Local,MTA) 1989-06-15

Did Texas's industrial-solid-waste exemption cover office garbage or commingled waste?

Short answer: No. Office garbage was taxable, and mixed office and industrial waste was presumed taxable unless the required certification was provided.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 Texas Solid Waste Disposal Act's definition of industrial solid waste included waste in solid, liquid, semisolid, or gaseous form. But waste meeting the Act's definitions of garbage or municipal solid waste was excluded from Rule 3.356's industrial-solid-waste exemption.

Office garbage generated by administrative functions was therefore taxable. A company that mixed office garbage with industrial solid waste had to give the collection service the certification described in Rule 3.356(h); otherwise, the entire waste-collection service was presumed taxable.

Common questions

Could liquid or gaseous waste qualify as industrial solid waste? Yes, under the Act's definition described in the letter.

Was ordinary office garbage exempt? No.

What happened when office and industrial waste were commingled? The whole collection service was presumed taxable unless the required certification was provided.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

June 15, 1989

Dear *:
Thank you for your letter dated June 7, 1989 concerning the
definition of "industrial solid waste" listed in Rule 3.356.

You are correct in that the definition of industrial solid waste
given in the Texas Solid Waste Disposal Act, Texas Civil Statutes,
Article 4477-7, includes waste in solid, liquid, semi-solid or
gaseous form. Please note that waste which meets the definition
of "garbage" or "municipal solid waste" given in this Act is
excluded from the exemption for "industrial solid waste" in
Rule 3.356.

Your statement about the waste generated by "administrative
functions" is correct. Office garbage is taxable. Companies that
commingle office garbage with industrial solid waste will have to
provide the garbage collection service with certification as out-
lined in section (h) of Rule 3.356 or all of the waste collection
service will be presumed taxable.

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

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