Which printed materials qualified for the historical Texas publication-tax refund, and what documentation was required?

Plain-English summary

The refund covered tax paid on books, magazines, and periodicals purchased before August 28, 1989, subject to the four-year statute of limitations. It did not cover brochures, advertising items, or other printing services.

If the taxpayer's graphics purchases were books rather than printing services, the next refund schedule had to identify invoice number, publication title, date the vendor remitted tax, price, state tax, and each local taxing entity and amount. Items purchased on or after August 28, 1989 were taxable and had to be removed from the schedule.

What this means for you

The historical refund turned on the product being a qualifying publication rather than advertising or a printing service, plus purchase date and transaction-level proof.

Common questions

Did books, magazines, and periodicals qualify? Yes, if purchased before August 28, 1989 and still within the limitation period.

Did brochures or advertising printing qualify? No.

Were purchases on or after August 28, 1989 refundable? No.

Citations and references

• No numbered statute or rule was cited in the letter.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9009L1044B04

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

BOB BULLOCK
Comptroller September 17, 1990

Dear ** :

Kent Cardwell asked me to contact you concerning your
request for a refund of sales tax paid by ABC CORP on
printed material purchased from COMPANY X.

The refund only extends to tax paid on books, magazines
and periodicals purchased prior to August 28, 1989, and
limited by the four year statute of limitations. The
refund does not include tax paid on brochures or other
items purchased for advertising purposes or other print-
ing services.

If the graphics your client purchased were books - not
printing services- please send a schedule including the
invoice number, title of the publication, date the tax
was sent to us by the vendor, price of the publication,
amount of state tax collected, and the amount of local
tax collected- identifying each local taxing entity and
the exact amount of tax collected for each.

I noticed your schedule includes items purchased after
August 28, 1989. Tax is due on items purchased on or
after that date. Please don't include any books pur-
chased after that date on your next schedule.

If you have any questions or need more information,
please call me. The toll-free number is 1-800-531-5441.
The regular number is 512/463-4614. Or you may write me
at the Taxability Section of Legal Division.
[(fax) 512-475-0900]

Adina Whittemore
Taxability
Legal Division