Ezel / Tax Rulings / TX
TX 8909L0951G14 Sales and/or Use Tax (State,Local,MTA) 1989-09-11

Was scheduled bowling-lane resurfacing a taxable repair, and did per-lane billing change the result?

Short answer: No. Periodic, scheduled lane resurfacing was nontaxable maintenance, and charging by the lane did not change that status. Work performed only as needed or after something broke was taxable repair, including materials and labor. The resurfacer paid tax when buying materials.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Bowling-lane resurfacing was nontaxable maintenance when performed on a periodic, scheduled timetable.

Billing the work on a per-lane basis did not change that result.

By contrast, work performed only as needed or when something was broken was taxable repair, including both materials and labor. The resurfacing provider paid tax on materials when purchasing them.

Common questions

Was scheduled lane resurfacing taxable? No.

Did per-lane pricing matter? No.

Was an as-needed repair taxable? Yes, including materials and labor.

Who paid tax on resurfacing materials? The service provider.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

September 11, 1989

Dear **:

Glen Castlebury passed along your questions about lane resurfacing and I
welcome the
opportunity to set out our position.

We look at lane resurfacing as maintenance; and it is, therefore, not a
taxable service. We view it as such because it is done on a periodic,
scheduled timetable. On the other hand, a repair which is done only as needed
or when something is broken, is fully taxable -- both materials and labor.

It is my understanding that lane resurfacing charges are usually stated
on a "per lane" basis. This does not change the non-taxable status of the
service.

The person doing the resurfacing would pay tax on the materials used at
the time he purchases them and on the price he pays for them.

I hope this information is helpful to you and your members. Please don't
hesitate to call if you need further clarification on this question, or
assistance on any other bowling center questions.

We are always grateful when trade associations help us get out the word
to their members and suppliers.

Sincerely,
Dan Pearson
Deputy Comptroller

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