🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / TX
TX 8410L0595E10 Sales and/or Use Tax (State,Local,MTA) 1984-10-22

Was a Texas laundromat's wash-and-fold service charge taxable?

Short answer: Yes. The Comptroller said the laundromat's entire wash-and-fold service charge was taxable.

Apply this to your situation

This page answers the general question as of 1984. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1984
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The Texas Comptroller said the entire charge for the laundromat's wash-and-fold service was taxable.

The ruling does not break out labor, supplies, machine use, or any other component, and it cites no statute or rule.

What this means for you

Laundromats offering wash-and-fold service

This 1984 letter treated the full customer charge as taxable.

Accountants and tax professionals

The source gives no operational detail. Verify current laundry-service rules and any distinctions among self-service, pickup, delivery, and full-service laundry.

Common questions

Q: Was the wash-and-fold charge taxable?
A: Yes, in full.

Q: Did the letter separate labor or supply charges?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

October 22, 1984

Dear **:

Thank you for your recent letter regarding the taxability of the wash
and fold service you perform thru your laundromat.

The charge you make for this is totally taxable.

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

Please feel free to contact me if you have additional questions. You
may write me, call toll free 1-800-252-5555 from anywhere in Texas or
phone 512/475-1931.

Sincerely,

Al Van Allen
Tax Policy Section
Tax Administration Division

Get today's answer for your situation

You just read a 1984 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.