Ezel / Tax Rulings / TX
TX 9001L0972D13 Sales and/or Use Tax (State,Local,MTA) 1990-01-10

Were horse-racing forms taxable when sold in Texas or bought out of state for use in Texas, including from October 1985 through July 1989?

Short answer: Yes. Racing forms were taxable tangible personal property, not newspapers or magazines. Texas sales tax applied to in-state sales, and use tax applied when forms were bought elsewhere for use in Texas.

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This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A racing form was an information sheet containing data about horse races and was taxable tangible personal property.

Sales tax applied when racing forms were sold in Texas. Use tax applied when they were bought out of state for use in Texas. They did not qualify as newspapers or magazines.

The Comptroller confirmed that Texas sales from October 1, 1985 through July 31, 1989 were also taxable.

Common questions

Were convenience-store racing forms taxable? Yes.

Did they qualify as newspapers or magazines? No.

What if bought outside Texas for use here? Texas use tax applied.

Source

Original ruling text

January 10, 1990

Dear ***:

I am responding to your letter inquiring whether racing forms are taxable when
purchased at a local convenience store. You also asked me whether they were taxable
during the period from October 1, 1985, through July 31, 1989.

A racing form is defined by Webster's as "an information sheet giving pertinent
data about horse races." This information sheet is taxable as an item of tangible
personal property. The sale of racing forms is subject to Texas sales tax when sold
within this state. They are also subject to use tax if purchased out of state for
use in Texas.

Racing forms do not qualify as newspapers or magazines. If these forms were sold
within Texas during the period from October 1, 1985, through July 31, 1989, they
were taxable.

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

You may also write to Tax Correspondence, Comptroller of Public Accounts.

Sincerely,

Tax Policy Division
Tax Correspondence

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