Texas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Texas, with full citations and the original source on every page.
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Was a charge to cut lumber for a customer taxable in Texas after October 2, 1984?
Yes. The Comptroller said a charge to cut lumber or other tangible personal property was taxable, whether the customer brought it in or it was cut before the sale.
Was a Texas steel seller's labor for flame cutting, sawing, and shearing its steel taxable?
Yes. The Comptroller treated flame cutting, sawing, and shearing the seller's steel as taxable remodeling, even when the work changed only the item's size and not its function.
When did Texas treat commercial refrigeration, cooking, HVAC, and exhaust equipment as personal property or real property for repair-labor tax?
Repair labor on personal property was taxable, including commercial refrigerators and cooking equipment merely attached to a wall or floor. Labor on built-in real-property equipment, central HVAC syst…
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These are official tax letter rulings and advisory opinions issued by Texas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.