Is sandblasting a fireplace, ceiling beams, or removing graffiti taxable in Texas?

Plain-English Summary

The Texas Comptroller ruled that sandblasting services are taxable in two distinct ways, depending on what is being sandblasted. Sandblasting a residential fireplace or ceiling beams to clean them, or sandblasting to remove graffiti from residential or commercial property, counts as a taxable real property service under Rule 3.356(a)(7) — the category covering services performed on buildings and other real property improvements. Separately, sandblasting furniture is also taxable, but under a different rule (Rule 3.292), which covers repair, remodeling, and maintenance of tangible personal property. Either way, the taxpayer's sandblasting business owes sales tax on these services.

What This Means For You

Sandblasting and cleaning contractors

If you sandblast fireplaces, ceiling beams, exterior walls, or other fixed structures — whether to clean them or to remove graffiti — you are performing a taxable real property service and must collect Texas sales tax on the charge. It does not matter whether the property is residential or commercial; graffiti removal from either is taxable.

Furniture refinishers and restorers

Sandblasting furniture is taxable too, but it falls under the tangible personal property repair/maintenance rule rather than the real property service rule. Practically, this still means you should be charging and remitting sales tax, just under a different rule reference on your paperwork.

Property owners and businesses

If you hire someone to sandblast a fireplace, remove graffiti, or clean ceiling beams, expect sales tax to apply to that service charge, regardless of whether the building is your home or a commercial property.

Q&A

Q: Is sandblasting a fireplace to clean it taxable in Texas?
A: Yes. Sandblasting a residential fireplace to clean it is a taxable real property service under Rule 3.356(a)(7).

Q: Is removing graffiti with sandblasting taxable, and does it matter if the building is residential or commercial?
A: It is taxable either way. Sandblasting to remove graffiti from residential or commercial property is a taxable real property service under Rule 3.356(a)(7), and sandblasting furniture is separately taxable under Rule 3.292.

Citations

• 34 Tex. Admin. Code Rule 3.356(a)(7) (taxable real property services, including cleaning fireplaces/ceiling beams and graffiti removal)
• 34 Tex. Admin. Code Rule 3.292 (taxable repair, remodeling, and maintenance of tangible personal property, including furniture)

Subject

Sandblasting Services — To Clean Residential Property And To Remove Graffiti From Residential/Commercial Buildings

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9407L1306G06

Original ruling text

July 6, 1994

Dear *****:

Thank you for your letter of June 23, 1994. You asked us to address the
taxability of sandblasting services to residential fireplaces, furniture,
beams in ceilings, and removal of graffiti from residential or commercial
property.

Sandblasting to clean residential fireplaces, beams in ceilings and to
remove graffiti from residential or commercial property is a taxable real
property service. Please refer to Subsection (a)(7) of Rule 3.356.

Sandblasting furniture is also taxable. Please refer to Rule 3.292.

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

You may call me toll free at 1-800-531-5441, ext. 5-0037. The direct
line is 512/475-0037. You also may write to Tax Administration Division,
Comptroller of Public Accounts.

Sincerely,

Lindey Osborne
Tax Administration Division

NOTE: Previous Accession Number 9407432L