Ezel / Tax Rulings / TX
TX 8912L0969G07 Sales and/or Use Tax (State,Local,MTA) 1989-12-11

Were cavern admissions exempt because the site was listed as a National Natural Landmark?

Short answer: No. Rule 3.298 exempted amusement at places in the National Register of Historic Places or designated Recorded Texas Historic Landmarks, not places listed only as National Natural Landmarks.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Rule 3.298 exempted amusement services provided at a place included in the National Register of Historic Places or designated as a Recorded Texas Historic Landmark.

The cavern was listed as a National Natural Landmark, which was not one of those qualifying historic designations. Its admission charges were therefore taxable.

Common questions

Did National Natural Landmark status qualify? No.

Which designations did the letter recognize? National Register of Historic Places and Recorded Texas Historic Landmark.

Were the cavern admissions taxable? Yes.

Citations and references

  • 34 Tex. Admin. Code Rule 3.298

Source

Original ruling text

December 11, 1989

Dear ***:

Thank you for your letter concerning the taxability of cavern admissions.

Sales tax rule 3.298 provides that sales of amusement services are not
taxable if provided in a place included in the National Register of Historic
Places or in places designated as a Recorded Texas Historic Landmark by the
Texas Historical Commission. (Emphasis added.) No exemption is provided for
places listed in the National Registry of Natural Landmarks; therefore the
admissions to the *** are taxable.

I am enclosing rule 3.298 for your review.

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 also
write me at Tax Correspondence, Comptroller of Public Accounts.

Sincerely,

Eddie C. Washington
Tax Correspondence

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