What was the January 1996 internal memo about a special postcard mailing to Texas taxpayers who had a local sales tax rate change in 1995?

Plain-English summary

This document is not a taxpayer-specific letter ruling — it's an internal January 17, 1996 memo from Comptroller staffer Karey Barton to an internal distribution list of Comptroller employees, with the text of an attached postcard included below it.

The memo explains that the Comptroller was mailing a special postcard to 610 "sales tax yearly" taxpayers (i.e., filers on an annual sales tax reporting cycle) who had a local sales tax rate change during 1995 but had not received the usual worksheet breaking out the new rate. The affected taxpayers were located in the cities of Bardwell, Industry, Selma, Grays Prairie, Village of Vinton, and Village of Rosser; in Kleberg, Oldham, Terrell, and Terry counties; and in the unincorporated part of Travis County Commissioner's Precinct 2 (Austin MTA).

The attached postcard text, addressed "Dear Taxpayer," tells the recipient that they were mailed their 1995 yearly sales tax return, which breaks the tax rate into state, city, MTA/CTD, and county/SPD components, and that because they had a local rate change during 1995, they could call the Comptroller's toll-free number (or the nearest field office) for help calculating the tax due.

What this means for you

If you are researching Texas local sales tax rate history

This memo only documents that specific cities/counties had a local rate change effective at some point in 1995, and that the affected annual filers needed extra help reconciling their 1995 yearly return. It does not state the actual old or new tax rates, the effective date of the change, or any legal analysis of a rate dispute.

If you are looking for guidance on a specific sales/use tax question

This is an internal administrative memo, not a letter ruling. It contains no legal analysis, no citation to any statute or rule, and no response to a taxpayer's factual scenario. It cannot be relied on as authority for any tax position.

Common questions

Q: Is this a binding letter ruling I can rely on?
A: No. It is an internal Comptroller memo notifying staff of a taxpayer mailing, plus the form postcard text sent to the affected taxpayers. It does not analyze or resolve any taxpayer's specific tax question and carries no letter-ruling reliance protection.

Q: What rate change does it describe?
A: The memo does not say what the old or new local rate was — only that certain jurisdictions (see the Plain-English summary above) had "a local rate change" during 1995 that affected annual filers' 1995 yearly return.

Q: Who was this mailed to?
A: 610 "sales tax yearly" taxpayers in the listed cities/counties who had a 1995 local rate change and had not received the standard rate worksheet.

Q: Are the contact numbers in this document still valid?
A: No reason to assume so — this is a 1996 document, and the phone numbers and staff contacts listed are specific to that time.

Citations and references

No statutes, rules, or case law are cited in this document.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9601866L

Original ruling text

DATE: January 17, 1996

TO: Distribution List

FROM: Karey Barton

SUBJECT: Special Mailing to Taxpayers With a Local Rate Change

Attached is a copy of a postcard that will be sent to 610 sales tax yearly
taxpayers who had a local rate change in 1995 and did not receive a worksheet.
These taxpayers are located in the cities of Bardwell, Industry, Selma, Grays
Prairie, Village of Vinton, and Village of Rosser, counties of Kleberg, Oldham,
Terrell and Terry, and in the unincorporated areas of Travis County
Commissioner's Precinct 2 (Austin MTA). It is scheduled to be mailed today.

If you need any additional information, contact Becky Seale at 5-0198.

Thank you.

Distribution List:

Otis Fields, Acct. Maintenance
John Neel, Adm. Law Judges
Harold Lee, Audit
Leo Aguirre, Central Services
Kenny McLesky, Claims
Loyd Cates, Data Services
Mary Cheryl Dorwart, Data Services
Ginger Salone, Data Services
Jacob Salisbery, Local Assistance
Dona Medlock, Enforcement
Bill Clemmer, Enforcement
Jeff Wiginton, Executive Administration
T. C. Mallett, Fiscal Management
Stephen Zeeck, Fund Accounting
Ray Bonilla, General Counsel
Martin Cherry, General Law
Andy Welch, Public Information
Debbie Peterson, ITS
Mike Borkland, Legal Services
Donny Stevens, Legislative Liaison
Bob Bearden, Local Assistance
Sandra Joseph, Open Rcds/Disclosure
Linda Pava, Quality
Barbara Allen, Research
Tom Ellis, Revenue Accounting
Dovie Ellis, Revenue Administration
Mike Reissig, Revenue Estimating
Jim Teaver, Revenue Processing
Jewel Hunter, Revenue Processing
Stephanie Muller, Sys. Development
Glen Hunt, Research & Policy Dev.
Robert Daniels, Research & Policy Dev.
Wade Anderson, Tax Policy
Karen Specht, Tax Policy
Hayden Denham, Tax Policy
Bryant Lomax, Tax Policy
Mona Shoemate, Tax Policy
Loreto Espinoza, Tax Policy
Adina Whittemore, Tax Policy
Tax Assistance Supervisors
Tax Policy Supervisors
Tax Policy, Information Support Staff
Donna Halbert, ROP

cc:John Sharp
Tom Duffy
Billy Hamilton

Dear Taxpayer,

We recently mailed your 1995 yearly Sales Tax Return. This form breaks out the
tax rate into state tax, city tax, MTA/CTD tax and county/SPD tax.

You had a local sales tax rate change during 1995. If you need any help in
calculating the tax due, call us toll free at 1-800-252-5555. From a TDD, Only,
call 1-800-252-4099. You may also contact the nearest Comptroller's field
office in your area.

Thank You,

Texas State Comptroller of Public Accounts