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Ezel / Tax Rulings / TX
TX 8411L0608B05 Sales and/or Use Tax (State,Local,MTA) 1984-11-01

Did Texas's October 2, 1984 sales-tax changes make limousine service taxable?

Short answer: No. The Comptroller said limousine service was not taxable under the October 2, 1984 changes to the Texas sales-tax law.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 limousine service was not taxable under the sales-tax changes that took effect October 2, 1984.

The ruling is only a few sentences long. It does not describe the service, identify the customer, or cite a statute or rule.

What this means for you

Limousine operators

This letter records a nontaxable result under the 1984 changes, but it provides no details about the transportation service involved.

Accountants and tax professionals

Do not assume the result covers every modern limousine, charter, bundled, or related service. Verify current law and the facts of the transaction.

Common questions

Q: Did the October 2, 1984 changes make limousine service taxable?
A: No, according to this letter.

Q: Does the letter explain why?
A: No.

Q: Does it identify a statute or rule?
A: No.

Citations and references

  • The letter cites no statute or administrative rule.

Source

Original ruling text

November 1, 1984

Dear ***:

Thank you for your October 2, 1984, letter concerning the October 2,
1984, changes to the sales tax law on limousine service.

Limousine service is not taxable under the October 2, 1984, changes to
the sales tax law.

Please feel free to contact us if you have additional questions.

Sincerely,

Tax Policy Section
Tax Administration Division

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