Ezel / Tax Rulings / TX
TX 8910L0969E10 Sales and/or Use Tax (State,Local,MTA) 1989-10-18

Did Al-Anon have to collect and remit Texas sales tax on literature that it published and distributed?

Short answer: No. The Comptroller confirmed that, as of August 28, 1989, Al-Anon did not have to collect or remit sales tax on literature it both published and distributed. The letter said a revision to Rule 3.299 was still unfinished and would be sent when completed.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 Comptroller confirmed that, as of August 28, 1989, Al-Anon did not have to collect and remit Texas sales tax on literature that the organization published and distributed.

The letter noted that a revision to Rule 3.299 had not yet been completed and promised to mail the revised rule when finished. The source does not provide that later rule text, so this page does not extend the 1989 conclusion beyond the date stated.

Common questions

Did Al-Anon collect tax on the literature covered by the letter? No.

What activity did the conclusion cover? Literature that Al-Anon both published and distributed.

Was Rule 3.299 final when the letter issued? No. Its revision was still pending.

Citations and references

  • 34 Tex. Admin. Code Rule 3.299

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

October 18, 1989

Dear ***:

Thank you for your letter of October 13, 1989, requesting con-
firmation of information provided by *** of our Taxpayer
Assistance Section.

As of August 28, 1989, Al-Anon is not required to collect and
remit sales tax on sales of literature that it publishes and
distributes.

The revision to Rule 3.299 has not been completed. We will mail
you a copy of the rule when the revision is completed.

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, you may call
toll-free 1-800-252-5555, extension 3-4683. The regular number is 512/
463-4600. You may also write to Tax Correspondence, Comptroller of
Public Accounts.

Sincerely,
Eddie C. Washington
Tax Correspondence

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