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Ezel / Tax Rulings / TX
TX 8412L0603C02 Sales and/or Use Tax (State,Local,MTA) 1984-12-12

Was labor to cut a customer's glass or replace glass in a frame taxable in Texas after October 2, 1984?

Short answer: Yes. Cutting customer-owned glass to shorten it or make shelves was taxable remodeling, and replacing glass in a frame was a taxable repair with the total charge subject to tax.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 revised an earlier 1983 answer after a law change effective October 2, 1984 taxed labor to repair, remodel, maintain, or restore tangible personal property.

Cutting a customer's own glass was taxable remodeling whether the customer wanted a specific amount removed from its length or wanted the glass divided into three shelves. Replacing glass in a frame was a repair, and the total customer charge was taxable.

What this means for you

Glass shops

Customer ownership of the glass did not make cutting labor nontaxable. The Comptroller classified alteration of the glass as remodeling.

Frame and repair businesses

The ruling treated glass replacement in a frame as a taxable repair and taxed the full charge.

Accountants and tax professionals

The letter is a historical correction prompted by an October 2, 1984 law change. It superseded the described portions of the Comptroller's March 11, 1983 correspondence to this taxpayer.

Common questions

Q: Was labor-only cutting of customer-owned glass taxable?
A: Yes.

Q: Did it matter whether the glass was shortened or cut into shelves?
A: No. The letter classified both as taxable remodeling.

Q: Was replacing glass in a frame taxable?
A: Yes. It was a repair, and the total charge was taxable.

Citations and references

The letter referred to an updated repair rule but did not identify its number.

Source

Original ruling text

December 12, 1984

Dear **:

This letter is intended to notify you of changes in the law, effective
October 2, 1984, which directly affect our correspondence to you dated March
11, 1983.

The Legislature enacted a tax on the labor to repair, remodel, maintain,
or restore tangible personal property.

I will list the questions which were affected with my answers immediately
following.

  1. Customer brings his own glass for us to cut to size - labor only.

a. Customer wants a specific amount cut off the length of the glass.

Answer: This is considered remodeling. The charge to your customer is
taxable.

b. Customer wants the glass cut into three pieces to be used as shelves.

Answer: Same as above.

  1. Replacing glass in a frame.

Answer: This is considered a repair. The charge is taxable in total.

I have enclosed our updated rule on repairs for your reference.

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,

F. Wayne McDonald
Tax Policy Section
Tax Administration Division

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