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Ezel / Tax Rulings / TX
TX 8412L0608A11 Sales and/or Use Tax (State,Local,MTA) 1984-12-05

Were color and wardrobe consultations, seminars, and shopping services taxable in Texas?

Short answer: No. Consultation, seminar, and shopping services were nontaxable, but the service provider had to pay tax to suppliers on scarves, makeup, and other tangible items used to provide them.

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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 color and wardrobe consultation, seminars, and shopping services were not taxable.

The service provider still had to pay sales tax to its suppliers on tangible items used while providing those services, including scarves and makeup.

What this means for you

Wardrobe and color consultants

The service charges described in the letter were nontaxable, but that did not create an exemption for property consumed in providing them.

Seminar and personal-shopping providers

The Comptroller included seminars and shopping services in the same nontaxable treatment as consultation.

Accountants and tax professionals

Separate nontaxable service revenue from taxable purchases of scarves, makeup, and other tangible inputs used by the provider.

Common questions

Q: Were wardrobe consultations taxable?
A: No.

Q: Were seminars and shopping services taxable?
A: No.

Q: Could the consultant buy scarves and makeup tax-free?
A: No. The letter required the consultant to pay tax to the supplier on tangible items used while providing the service.

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 December 5, 1984

Dear **:

Thank you for your recent letter concerning color and wardrobe
consultation.

Consultation, seminars and shopping services are nontaxable. You should
pay tax to your supplier on the tangible items (scarves, make-up) you
use while providing your service.

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,
Dot Burchard
Tax Policy Section
Tax Administration Division

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