Ezel / Tax Rulings / TX
TX 8908L0970D11 Sales and/or Use Tax (State,Local,MTA) 1989-08-31

Were customer-specific flight plans taxable when prepared for one flight and aircraft and not resold to others?

Short answer: No. A flight plan that was unique information for a specific client, intended for one-time use, and not resold to others was not taxable.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A flight plan was not taxable when it was unique information prepared for a specific client, intended for one-time use, and not resold to anyone else.

The short ruling did not address reusable, standardized, or resold flight information.

Common questions

Was the custom flight plan taxable? No.

What limits did the letter state? Specific client, one-time use, and no resale to others.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS

STATE OF TEXAS

AUSTIN, 78774

August 31, 1989

Dear *****:

Thank you for your letter concerning the taxability of flight plans. Flight plans that are a unique type of information provided to a specific client for a one time use and not resold to others are not taxable for sales and use tax purposes.

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

If you have any questions, please contact Tax Correspondence. You may call toll free 1-800-252-5555, or our regular number is 512/463-4600. My extension is 3-4658.

Sincerely,

Sherry Buckley

Tax Correspondence

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