Ezel / Tax Rulings / TX
TX 8910L0976A04 Sales and/or Use Tax (State,Local,MTA) 1989-10-04

Were sales of the Cherokee County History taxable when the commission both published and distributed the book?

Short answer: No. The Comptroller said sales of the Cherokee County History published and distributed by the commission were not taxable as of August 28, 1989.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 commission published and distributed the Cherokee County History.

The Comptroller said sales of that publication were not taxable as of August 28, 1989. The letter answered a question about sales on or after September 1, 1989 and did not add other conditions or categories.

Common questions

Were sales of the Cherokee County History taxable? No.

Who had to publish and distribute it for the stated result? The commission identified in the letter.

What effective date did the letter give? August 28, 1989.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

October 4, 1989

Dear ***:

Thank you for your letter of September 13, 1989, concerning the
taxability of sales of the Cherokee County History on or after
September 1, 1989.

Sales of the Cherokee County History that is published and distri-
buted by the commission are not taxable as of August 28, 1989.

If you have any questions or need more information, you may call
toll-free 1-800-252-5555, ext. 3-4683. The regular number is 512/
463-4600. You may write me at Tax Correspondence, Comptroller of
Public Accounts.

Sincerely,
Eddie C. Washington
Tax Correspondence

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