Ezel / Tax Rulings / TX
TX 9001L0980G04 Sales and/or Use Tax (State,Local,MTA) 1990-01-23

Was mowing acreage and vacant lots taxable for individual and commercial customers, and what if the property belonged to an exempt organization?

Short answer: Mowing acreage and vacant lots was taxable for individuals and commercial clients. The provider did not collect tax when mowing property of an exempt entity such as a church or city.

Apply this to your situation

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Mowing acreage tracts and vacant lots for individual or commercial customers was taxable.

The provider did not have to collect tax when mowing property belonging to an exempt entity, with a church and a city given as examples. The letter directed the provider to the exempt-organization and exemption-certificate rules.

Common questions

Was mowing undeveloped acreage taxable? Yes.

Did the answer differ for residential individuals and commercial clients? No; both were taxable in the letter.

What about a church or city property? The provider did not collect tax when the customer qualified as an exempt entity.

Citations and references

  • 34 Tex. Admin. Code Rule 3.322
  • 34 Tex. Admin. Code Rule 3.287

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller January 23, 1990

Dear **:

Thank you for your letter dated January 12, 1990, concerning the
taxability of "mowing acreage tracts."

Mowing acreage and vacant lots for individuals and commercial
clients is taxable. If you mow property belonging to an exempt
entity such as a church or the City of **, you are not
required to collect tax. Please review the enclosed Rule 3.322 on
exempt organizations and Rule 3.287 on exemption certificates.

I've also enclosed a Texas Tax Bulletin on landscaping services
for your review.

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

Please feel free to contact me if you have any additional
questions. You may write me, call toll-free 1-800-252-5555 (ext.
3-4685) from anywhere in the United States or phone 512/463-4685.

Sincerely,
Julie Pesl
Tax Correspondence

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