Ezel / Tax Rulings / TX
TX 9105L1105B14 Sales and/or Use Tax (State,Local,MTA) 1991-05-07

Did a registered self-employed massage therapist have to collect Texas sales tax after February 1, 1991?

Short answer: No. The Rule 3.317 change ended tax collection on registered massage services as of February 1, 1991; a therapist with no other taxable sales also did not need a sales-tax permit.

Apply this to your situation

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. This letter describes the tax treatment that took effect in 1991; current licensing and tax rules should be checked before acting. 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 confirmed that registered massage therapists, including self-employed therapists, no longer had to collect Texas sales tax on their services after a change to Rule 3.317 took effect February 1, 1991.

Tax collected before that date still had to be remitted to the state. No tax was to be collected on massage services on or after the effective date. A registered massage therapist making no other taxable sales did not need a sales-tax permit.

What this means for you

This short letter records a specific 1991 transition date. It separated tax already collected before February 1 from services performed under the changed rule afterward.

Common questions

Were registered massage services taxed after February 1, 1991? No.

What happened to tax collected before that date? It had to be remitted to Texas.

Did self-employed status change the result? No.

Was a sales-tax permit required? Not if the registered therapist made no other taxable sales.

Citations and references

  • 34 Tex. Admin. Code Rule 3.317 — rule change effective February 1, 1991

Source

Original ruling text

May 7, 1991

Dear **:

This is to confirm that registered massage therapists, even if self employed,
are no longer required to collect tax on their services.

The change in Sales Tax Rule 3.317 became effective on February 1, 1991.
Therefore, any tax collected before that date should be remitted to the state.
No tax should be collected on massage services on or after that date. A
registered massage therapist who makes no other taxable sales does not have to
have a sales tax permit. Enclosed is a copy of Rule 3.317 for your reference.

I may be reached at 512-463-4677 or 1-800-531-5441, ext. 3-4677 if I may be of
further assistance.

Sincerely,

Lucy Glover
Manager, Tax Administration

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