What did the published correction say about whether an acute rehabilitation center's patient facilities were residences for utility-tax purposes?

Plain-English summary

This published document is a correction notice, not the full January 15, 1991 utility-tax letter. It says the earlier letter contained a typographical error about natural gas and electricity used by an acute rehabilitation center.

The corrected sentence reads: “While patients may have conditions that may require confinement in excess of thirty days, these facilities are not residences.” The published correction does not reproduce the earlier letter's broader analysis or state the resulting tax conclusion.

What this means for you

The reliable point available from this source is classification: the Comptroller corrected the record to say the facilities were not residences. The source text alone does not establish whether or how much utility tax was due.

Common questions

Did the Comptroller call the facilities residences? No. The correction says they were not residences.

Did stays longer than 30 days change that statement? No. The corrected sentence expressly accounts for patients who might require confinement beyond 30 days.

Does this document say whether the utilities were taxable? No. It refers to a corrected earlier letter but does not reproduce its tax conclusion.

Is the corrected January 15 letter included in the published text? No. The notice says it was enclosed, but the text preserved here contains only the correction notice.

Citations and references

• No statute or administrative rule is cited in the correction notice.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9101L1067D13

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

JOHN SHARP
Comptroller January 22, 1991

Dear ****:

Enclosed is a corrected copy of my January 15, 1991 letter to you
concerning the taxability of natural gas and electricity (utili-
ties) used by an acute rehabilitation center.

There was a typographical error in the second paragraph. The next
to last sentence in the paragraph stated that the facilities are
residences. The sentence should read: "While patients may have
conditions that may require confinement in excess of thirty days,
these facilities are not residences."

I apologize for any inconvenience I may have caused.

You may call toll free 1-800-252-5555 if you have any questions or
need more information. You may write to Tax Administration, Comp-
troller of Public Accounts.

Sincerely,
Eddie C. Washington
Tax Administration