Ezel / Tax Rulings / TX
TX 9105L1109E07 Sales and/or Use Tax (State,Local,MTA) 1991-05-23

Was a charge to paint pictures on a person's face subject to Texas sales tax?

Short answer: No. The face-painting charge was not taxable, but the provider had to pay sales tax on all supplies used to paint customers' faces.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 said a charge to paint pictures on a person's face was not taxable in Texas.

The face painter was instead responsible for paying sales tax on every supply used to perform the service.

What this means for you

For the face-painting activity described, the customer-facing service charge was nontaxable, while the provider was the taxable purchaser of the materials consumed in providing it.

Common questions

Was the face-painting fee taxable? No.

Were the supplies tax-free? No. The provider had to pay sales tax on all supplies used.

Did the letter distinguish among different supplies? No.

Did it cite a numbered statute or rule? No numbered authority appears in the source text.

Citations and references

  • The letter did not cite a numbered statute, regulation, or case.

Source

Original ruling text

May 23, 1991

Dear ***:

Thank you for your recent letter concerning face painting.

The charge to paint pictures on a person's face is not taxable in
Texas. You should pay sales tax on all supplies you use to paint
the faces.

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

You may call me at 463-3690. You may also write to Tax
Administration at the above address.

Sincerely,

David Somerville
Tax Administration Division

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