Were topographic and boundary surveys taxable on land or underwater, and was real-time vessel-position information taxable?

Plain-English summary

Texas taxed surveys performed to determine or confirm real-property boundaries or to locate structures and improvements relative to those boundaries.

Topographic surveying was not taxable, whether performed on land or underwater. Right-of-way boundary recovery, lot surveying, and similar boundary work were taxable in either environment.

The taxpayer also described real-time vessel-position displays for people needing precise coordinates. The Comptroller could not decide that service without more detail about what was done and how the information was obtained and delivered. That issue remains unresolved in this source.

Common questions

Was underwater topographic surveying taxable? No.

Were boundary and lot surveys taxable? Yes, whether on land or water.

Was real-time vessel positioning taxable? The letter did not decide because the facts were insufficient.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9002L0995F11

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

February 28, 1990

Dear ****:

Thank you for your letter dated February 14, 1990, concerning the
"hydrographic survey" services that you provide for customers.

Texas sales tax is due on surveys performed to determine or confirm
the boundaries of real property, or to determine or confirm the lo-
cation of structures or other improvements in relation to the boun-
daries. For this reason, topographic surveying is not taxable,
either on land or under water. Right-of-way surveying boundary
recovery, lot surveying, etc. are taxable, whether the service is
provided on land or water.

I tried to contact you by telephone on February 27 to obtain
additional information about "providing a real-time display of
vessel position for people doing a variety of tasks who need to
know their coordinates very accurately." I cannot give you a
definite answer since I do not know exactly what is involved or
how the information is obtained and provided for customers. If
you will provide the necessary details about this service, I can
give you a taxability ruling.

This opinion is based on the facts presented. If there are
additional or different facts, the 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 512/463-4600.

Sincerely,
Julie Pesl
Tax Correspondence