Were resume consultation, original writing, and computer reproduction services subject to Texas sales tax?

Plain-English summary

Consulting with a client about what to include in a resume was not taxable. Producing the original resume from that consultation was also not taxable, even when the writer used a computer or memory typewriter.

The result changed when a client supplied an existing resume and asked the business to reproduce it. That reproduction service was taxable.

What this means for you

Using a computer did not by itself turn professional writing into a taxable service. The distinction was between creating original content and reproducing a document the customer already supplied.

Common questions

Was resume consultation taxable? No.

Was original resume writing taxable when done on a computer? No.

Was retyping or reproducing a client's existing resume taxable? Yes.

Citations and references

The letter cited no specific statute or rule.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9203L1163C01

Original ruling text

March 13, 1992

Dear *****:

Thank you for your recent letter asking about the taxability of your
resume writing service.

You stated that you are a professional resume and writing service.
You stated that you were told that the consultation and writing
portion of your service were non-taxable, but that the resume and any
copies produced with a memory typewriter or a computer for the client
were subject to sales tax.

It was your opinion that since you were providing professional
consultation and writing services, the memory typewriter or computer
you used to produce the service was a tool. You felt you were
providing a nontaxable service using a tool (the computer), not a
data processing service.

Response: If you consult with a client on what should be included in
the client's resume, and then you produce a resume using the information
from the consultation, the charge for consultation is not taxable.

If the writing you are doing is the production of a resume, this
"writing" is not taxable even when done on a memory typewriter or a
computer.

If a client brings you a resume and asks you to reproduce it on a memory
typewriter or computer, a charge for this service would be taxable.

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

If you have any additional questions or need more information, you may
call me toll free at 1-800-252-5555, extension 3-4633. The regular number
is 512/463-4633. You may also write to the Tax Administration Division.

Sincerely,

Wanda Hutcheson
Tax Administration Division