Ezel / Tax Rulings / TX
TX 9008L1033G11 Sales and/or Use Tax (State,Local,MTA) 1990-08-07

Were charges to set up, reprogram, and calibrate scales subject to Texas sales or use tax?

Short answer: Yes. Texas treated the work as taxable maintenance or repair and taxed the entire invoice, including labor, travel time, and mileage.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A vendor charged for scale setup, reset programming, and calibration with test weights. The Comptroller said those services had been taxable since October 2, 1984, as maintenance or repair of tangible personal property.

Sales or use tax applied to the entire itemized charge, including labor hours, travel hours, and mileage.

What this means for you

Separately listing the technician's work and travel components did not remove them from the taxable repair or maintenance charge described in this letter.

Common questions

Was scale calibration taxable? Yes.

Was reset programming taxable? Yes.

Were travel time and mileage taxable too? Yes. The Comptroller applied tax to the entire invoice.

Citations and references

  • Comptroller Rule 3.292, concerning repair, remodeling, maintenance, and restoration of tangible personal property.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

BOB BULLOCK
Comptroller

August 7, 1990

Dear **:

Thank you for your recent letter pertaining to the taxability
of calibration and reset programming of scales.

Charges from your vendor to set up, reset programming, and to
calibrate scales with test weights, as indicated on the in-
voice which was submitted by you, have been taxable since
October 2, 1984, as maintenance or repair of tangible personal
property. Sales or use tax is therefore due on the entire charge
for labor hours, travel hours, and mileage as itemized on the
invoice.

A copy of Rule 3.292 of repair, remodeling, maintenance and res-
toration of tangible personal property has been enclosed for fur-
ther reference.

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

You may call me toll free at 1- 800- 252- 5555, ext. 34666.
You may also write to Tax Correspondence, Comptroller of
Public Accounts.

Sincerely,
Jo Ann Dieck
Tax Correspondence

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