Ezel / Tax Rulings / TX
TX 9004L1018B04 Sales and/or Use Tax (State,Local,MTA) 1990-04-16

Were pinstriping, decal application, and mileage or service charges taxable when performed on diesel motor vehicles in Texas?

Short answer: Yes. The Comptroller ruled that the total charge for pinstriping, applying decals, and mileage or service to the job location was subject to sales tax when the work was performed on diesel rigs.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 ruled that the entire charge for pinstriping and applying decals to diesel rigs was subject to sales tax.

The taxable total also included the mileage and service charge for traveling to the job location.

Common questions

Was the decal-application labor taxable? Yes, as part of the total charge described in the letter.

Were mileage and service charges taxable too? Yes.

What vehicles did the ruling address? Diesel rigs treated as motor vehicles.

Source

Original ruling text

April 16, 1990

Dear **:

Thank you for your recent letter regarding the taxability of pin
striping and the application of decals to motor vehicles.

You specifically asked if pin striping, application of decals, and
the mileage and service charge to the job location are taxable.
The work is on diesel rigs.

When the work is performed on a motor vehicle (diesel rig), the
total charge for pin striping, application of decals, and mileage/
service charge is subject to sales tax.

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

If you have any questions or need additional information, you may
call me toll free at 1-800-252-5555, extension 5-0330. The
regular number is 512/463-4600, or write me at Tax Correspondence,
Comptroller of Public Accounts.

Sincerely,

Bettie U. Peterson
Tax Correspondence Division

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