Ezel / Tax Rulings / TX
TX 8910L0984E03 Sales and/or Use Tax (State,Local,MTA) 1989-10-04

Were a genealogical organization's sales of census records, family group sheets, obituaries, tax records, and cemetery inscriptions taxable?

Short answer: No. The Comptroller said the organization's sales of those publications were not taxable as of August 28, 1989, based on the facts presented.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 organization published and sold census records, family group sheets, old newspaper obituaries, tax records, cemetery inscriptions, and similar genealogical materials.

The Comptroller said the organization's sales of those publications were not taxable as of August 28, 1989. The short letter added no separate conditions beyond the facts presented.

Common questions

Were the listed genealogical publications taxable? No.

What materials did the letter identify? Census records, family group sheets, old obituaries, tax records, cemetery inscriptions, and similar publications.

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

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller October 4, 1989

Dear ***:

Thank you for your letter of September 22, 1989, concerning the
taxability of publication and sales of census records, family
group sheets, old newspaper obituaries, tax records, cemetery
inscriptions, etc.

Sales of these publications by the your organization are not tax-
able as of August 28, 1989.

This opinion is based on the facts presented. If there are addi-
tional 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, 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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