Ezel / Tax Rulings / TX
TX 8909L0960D07 Sales and/or Use Tax (State,Local,MTA) 1989-09-19

Was trash removal taxable when performed as part of otherwise nontaxable restoration of flood-damaged real property?

Short answer: Yes. The Comptroller said waste-removal service remained taxable even when connected with a nontaxable restoration service following a natural disaster.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The requester removed trash in connection with repair, remodeling, and restoration of real property damaged by a flood.

The Comptroller gave a direct answer: waste-removal service was taxable even when it accompanied a restoration service that itself was not taxable.

Common questions

Was the underlying restoration described as nontaxable? Yes.

Did that make the connected trash removal nontaxable? No.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN 78774

September 19, 1989

Dear *:

Thank you for your letter concerning the taxability of trash removal
services connected with the repair, remodeling, and restoration of real
property damaged due to a natural disaster (in this case, a flood).

Waste removal services are taxable even when connected with a non-taxable
restoration service.

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

If you have any questions or need more information, please call our
toll-free
number 1-800-252-5555. The regular number is 512/463-4600. You may
write me
at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,
Julie Pesl
Tax Correspondence

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.