Ezel / Tax Rulings / TX
TX 8906L0948C12 Sales and/or Use Tax (State,Local,MTA) 1989-06-05

Were flowers bought by a church or a church-affiliated Sunday school class exempt from Texas sales tax?

Short answer: A church's purchase was exempt, but a Sunday school class's purchase was taxable unless the flowers were strictly for church use.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Flowers bought with a church check were not taxable. A church-affiliated group, including a Sunday school class, generally owed tax unless the flowers were purchased strictly for the church's use rather than for the group or an individual.

When a purchase qualified, the purchaser had to complete an exemption certificate under the rules discussed in the letter.

Common questions

Were flowers paid for by the church exempt? Yes.

Was every Sunday school class purchase exempt? No.

When could the class's purchase qualify? When the flowers were strictly for the church's use and the purchaser completed the required exemption certificate.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

June 5, 1989

Dear *:

Thank you for your letter dated May 31, 1989 concerning the
taxability of flowers purchased by a Sunday school class.

You are correct; flowers purchased with a check from the church
are not taxable. Flowers purchased by a church-affiliated group,
including a Sunday school class, are taxable unless the flowers
are purchased strictly for the church's use rather than for the
use of the group or any individual.

An exemption certificate must be completed by the purchaser of an
item that qualifies for exemption as outlined in the preceding
paragraph. Rule 3.322 Exempt Organizations and Rule 3.287 Exemption
Certificates are enclosed for your review. You may make copies of
the sample certificate to use as needed.

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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