Ezel / Tax Rulings / TX
TX 9103L1094F07 Sales and/or Use Tax (State,Local,MTA) 1991-03-25

Were horoscope readings, 12-month biorhythm charts, lucky numbers, and personal astrology or psychic consultations taxable in Texas?

Short answer: Yes. Texas classified all of those offerings as taxable amusement services under Rule 3.298(a)(1)(F) and sent the provider a sales-tax permit application.

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This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 provider planned to sell services to Texas residents. The Comptroller said horoscope readings, 12-month biorhythm charts, lucky numbers, and personal astrological and psychic consultations were taxable amusement services under Rule 3.298(a)(1)(F).

What this means for you

The letter treated both written products and personal consultations in the listed astrology and psychic offerings as taxable amusement services.

Common questions

Were horoscope readings taxable? Yes.

Were personal astrology or psychic consultations taxable? Yes.

What rule did the letter cite? Rule 3.298(a)(1)(F).

Citations and references

  • 34 Tex. Admin. Code Rule 3.298(a)(1)(F) — amusement services

Source

Original ruling text

March 25, 1991

Dear ***:

Thank you for your letter concerning the services that you plan to sell to
Texas residents.

Sales of horoscope readings, 12 month bio-rhythm charts, lucky numbers and
personal astrological and psychic consultations are taxable amusement services.
Please refer to section (a)(1)(F) of the enclosed Rule 3.298-Amusement
Services.

An application for a Texas sales and use tax permit is enclosed for your
convenience.

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

Please feel free to contact me if you have any additional questions. You may
write me, call toll free 1-800-252-5555 from anywhere in the United States or
phone 512-463-4600.

Sincerely,

Julie Pesl
Tax Administration Division

cc: Forrest Skinner, Enforcement

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