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Ezel / Tax Rulings / TX
TX 8505L0644D07 Sales and/or Use Tax (State,Local,MTA) 1985-05-24

Did an appraisal district collect sales tax on copies of maps, microfiche, and other records?

Short answer: Not when it furnished only single copies of documents; in that situation, it needed neither a sales tax permit nor tax collection. Sales of multiple copies were taxable.

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This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 appraisal district was required under the Open Records Act to provide requesters with copies of maps, microfiche, and other property information. If it furnished only single copies of documents, it did not need a sales tax permit and did not collect tax. Sales of multiple copies were taxable.

Common questions

Was one copy taxable? No under the stated rule. Were multiple copies taxable? Yes. Did a district providing only single copies need a sales tax permit? No.

Citations and references

The letter refers to the Open Records Act but gives no numbered statutory citation.

Source

Original ruling text

May 24, 1985

Dear ***:

Thank you for your letter of May 15, 1985, concerning the taxability of
copies of your records which are sold to the public.

Appraisal districts are required under the Open Records Act to furnish
copies of maps, microfiche and other information on properties to
requestors.

A district is not required to have a sales tax permit nor collect tax
if only single copies of documents are provided. The sale of multiple
copies are taxable.

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

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas.You may write us at the
Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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