Ezel / Tax Rulings / TX
TX 9004L0994E01 Sales and/or Use Tax (State,Local,MTA) 1990-04-05

Did a qualifying Texas group need to submit each future calendar for Comptroller review before treating its sales as exempt writings?

Short answer: No. The Comptroller concluded that all calendars of this nature sold by groups like the requester were exempt writings under Tax Code § 151.312 and would not distinguish calendars based on content. The pending refund request was forwarded to the Refund Section.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 requester did not need to submit future calendars to the Comptroller for individual review before applying the statutory exemption in Tax Code § 151.312.

The Comptroller said the Legislature intended to exempt all writings of this nature sold by groups like the requester and would not distinguish calendars based on their content. The requester's separate refund claim was forwarded to the agency's Refund Section for processing.

Common questions

Did every future calendar need advance review? No.

Would calendar content determine the exemption? No. The letter says the Comptroller would not distinguish among the calendars based on content.

Did the letter itself approve the refund? No. It forwarded the refund request to the Refund Section.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

April 5, 1990

Re: Calendar Sales

Dear * :

Thank you for your letter of April 4, 1990. I have forwarded your
request for a refund to the Refund Section of our Revenue Processing Division.
You should be hearing from them in the next month or so. If you do not, please
let me know and I will be happy to check on it for you.

I also want to clarify my last letter to you about the exempt status of
sales of future calendars by your group. As we discussed on the telephone, you
need not submit future calendars to this office for our review in order to
determine their entitlement to the statutory exemption found in Section 151.312
of the Texas Tax Code.

We have now made the determination that it was the Legislature's
intention to exempt all
"writings" of this nature by groups such as yours. We will not attempt
to distinguish among calendars based on "content".

I hope that this clarification is satisfactory. Please let me know if I
can be of further assistance to you.

Sincerely,
Richard F. Craig
Assistant General Counsel

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