🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / TX
TX 8411L0607E11 Sales and/or Use Tax (State,Local,MTA) 1984-11-30

Which Texas waterbed moving, assembly, repair, service-call, and delivery charges were taxable?

Short answer: Water-mattress repairs were taxable. Moving systems, assembly or disassembly without a bed sale, ordinary service calls without taxable labor, and contract deliveries were not 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 gave five answers about waterbed-related services under the 1984 sales-tax law:

  • Moving a system from one location to another was not taxable.
  • Assembly and disassembly without transportation was not taxable if the provider was not selling the bed.
  • Repair of water mattresses was taxable.
  • A miscellaneous service call was not taxable unless it included taxable labor such as repairs.
  • Contract deliveries for retail and manufacturing companies were not taxable.

What this means for you

Waterbed and furniture-service businesses

The letter distinguished repair labor from moving, qualifying assembly, and delivery work.

Service-call providers

The label “service call” did not control by itself. Tax depended on whether taxable labor, such as a repair, was performed.

Accountants and tax professionals

The source cites no statute or rule and describes a “new sales tax law” in 1984. Treat all five answers as historical until current law is checked.

Common questions

Q: Was moving a waterbed system taxable?
A: No.

Q: Was assembly or disassembly taxable?
A: Not when no transportation was involved and the provider was not selling the bed.

Q: Were water-mattress repairs taxable?
A: Yes.

Q: Were miscellaneous service calls taxable?
A: Not unless taxable labor such as repairs was performed.

Q: Were contract deliveries taxable?
A: No, for the retail and manufacturing-company deliveries described.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller November 30, 1984

Dear **:

Thank you for your letter requesting written information on the new
sales tax law.

Your questions and the answers follow:

  1. Moving systems from one location to another.

Not taxable.

  1. Assembly and disassembly of waterbeds with no transportation
    involved.

Not taxable if you are not selling the bed.

  1. Repair of water mattresses.

Taxable.

  1. Service calls for miscellaneous reasons.

Not taxable unless taxable labor is being performed such
as repairs.

  1. Contract deliveries for retail and manufacturing companies.

Not taxable.

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

If I can be of further help, please call me at 1-800-252-5555 toll free
from anywhere in Texas. The regular number is 512/475-1931. You may
write me at the Tax Administration Division.

Sincerely,
Dot Burchard
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.