Ezel / Tax Rulings / TX
TX 9105L1107G01 Sales and/or Use Tax (State,Local,MTA) 1991-05-17

Did a registered massage therapist or the hotel where the therapist worked have to collect Texas sales tax on massage services in 1991?

Short answer: No. As of February 1, 1991, neither the registered therapist nor the hotel had to collect tax on the massage services described.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. 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, as of February 1, 1991, registered massage therapists no longer had to collect Texas sales tax on their services.

The requester planned to work for or at HOTEL A. As long as the therapist remained registered, neither the therapist nor the hotel had to collect tax on the massage services.

If the therapist sold no other taxable services or tangible personal property, no sales-tax permit was required.

What this means for you

This is a historical 1991 answer tied expressly to registered status and the law then in effect. STAR warns generally that older documents may no longer reflect current policy, so current massage-service treatment should be independently confirmed.

Common questions

What date did the stated treatment begin? February 1, 1991.

Did the hotel have to collect the tax? No, under the stated facts.

Did registration matter? Yes.

Was a sales-tax permit needed? Not if the therapist sold no other taxable services or tangible personal property.

Citations and references

  • 34 Tex. Admin. Code Rule 3.317 — rule enclosed with the historical letter

Source

Original ruling text

May 17, 1991

Dear **:

This is to confirm that registered massage therapists are no longer
required to collect tax on their services (as of February 1, 1991). I
understand you will be working either for or at the HOTEL A.
Neither you nor the hotel has to collect tax on the massage services
you provide as long as you are registered. Enclosed is a copy of Rule
3.317 for your reference.

If you sell no other taxable services or tangible personal property,
you do not need to have a sales tax permit.

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

Sincerely,

Lucy Glover
Manager, Tax Administration

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