Ezel / Tax Rulings / TX
TX 9202L1152G14 Sales and/or Use Tax (State,Local,MTA) 1992-02-05

Were charges to wash or sweep Texas parking lots, sidewalks, driveways, drive-throughs, and delivery areas taxable?

Short answer: Yes, beginning December 6, 1991, under the Rule 3.356 amendment. Sweeping or otherwise cleaning public roads and public streets remained nontaxable.

Apply this to your situation

This page answers the general question as of 1992. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1992
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

An amendment to Rule 3.356 made washing, sweeping, and other cleaning of sidewalks and parking lots taxable beginning December 6, 1991.

The taxable category included residential and nonresidential parking lots, sidewalks, driveways, drive-throughs, and delivery areas.

Charges for sweeping or otherwise cleaning public roads and public streets were not taxable.

What this means for you

Exterior cleaning businesses

The letter drew a location-based line between private or customer premises and public roads. Confirm what property is being cleaned and who controls it.

Accountants and tax professionals

This ruling documents a 1991 effective date. Verify the current version of Rule 3.356 before applying it to modern work.

Common questions

Was parking-lot sweeping taxable? Yes.

Was sidewalk or driveway washing taxable? Yes.

Was cleaning public streets taxable? No.

Citations and references

  • 34 Tex. Admin. Code Rule 3.356 (real-property services; amendment effective December 6, 1991)

Source

Original ruling text

February 5, 1992

Dear *****:

Our records show that you have written us in the past asking
whether charges for the activities of cleaning sidewalks and
parking lots were subject to sales tax.

With an amendment to Rule 3.356, Real Property Services,
effective December 6, 1991, washing, sweeping, and otherwise
cleaning sidewalks and parking lots became subject to sales
tax. Please refer to page 3 of the enclosed rule.

Sales tax is due on charges for sweeping, washing, or
otherwise cleaning residential and nonresidential parking lots,
sidewalks, driveways, drive-thrus, and delivery areas.

Charges for sweeping or otherwise cleaning public roads and
public streets are not subject to sales tax.

If you need additional information on these changes, you may
call our toll-free number 1-800-252-5555. The regular number
is 512/463-4600. You may also write to Tax Administration
Division.

Sincerely,

Larry Koenig
Tax Administration Division

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