Ezel / Tax Rulings / TX
TX 9003L0997F11 Sales and/or Use Tax (State,Local,MTA) 1990-03-30

Did a Texas tattoo shop have to collect sales tax on tattooing charges and on related books, magazines, or photographs?

Short answer: Tattooing people was not taxable. Sales of tangible items were taxable, including books or magazines showing tattoos and photographs of tattooed people.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The Comptroller said a tattoo shop's charge for tattooing people was not taxable.

The shop still had to collect state and local sales tax when it sold tangible personal property. The letter's examples were books or magazines containing tattoo photographs or sketches and photographs of people with tattoos.

Although STAR's subject metadata mentions temporary tattoos, the ruling text did not decide their treatment. This page therefore states only the holdings that appear in the letter itself.

Common questions

Was the tattooing charge taxable? No.

Were related books, magazines, or photographs taxable? Yes. The letter treated those sales as taxable sales of tangible personal property.

Did this letter decide the treatment of temporary tattoos? No. That issue appears in STAR's subject label but not in the operative ruling text.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

March 30, 1990

Dear ****:

Thank you for your sales tax inquiry concerning a tattoo shop.

The charge for tattooing people is not taxable.

The sale of most tangible personal property is subject to state and local
sales tax. For example, if you sell books or magazines containing photos or
sketches of tattoos, or photographs of persons with tattoos, you should collect
and remit the tax.

I am enclosing an application for a permit and some other information
that might be of some assistance to you.

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

Should you have additional questions or need more information, please
call our toll-free number 1-800-252-5555. The regular number is 512/463-4600.
You may write me by directing your letter to the attention of Tax
Correspondence.

Sincerely,
G. C. Edgar
Tax Correspondence

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