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Ezel / Tax Rulings / TX
TX 8510L0667D10 Sales and/or Use Tax (State,Local,MTA) 1985-10-18

Was labor to repair licensed vehicles and their attached winches, loaders, augers, buckets, or lifts taxable in Texas?

Short answer: Vehicle repair labor was nontaxable, but labor on attached equipment was taxable tangible-property repair; timber and poultry removal labor was nontaxable.

Apply this to your situation

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 1985 Texas Comptroller taxpayer-response letter distinguishing repair labor on licensed trailers and vans from repair labor on winches, log loaders, drilling equipment, augers, buckets, and lifts attached to motor vehicles. It also separately addresses timber and poultry removal labor and expressly says different facts could change the opinion. Current motor-vehicle, attachment, equipment, repair, timber, poultry, agricultural, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
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

Labor to repair, maintain, or restore trailers or vans licensed for highway use was nontaxable motor-vehicle repair labor.

Winches on tow vehicles, log loaders, mounted drilling equipment or augers, and mounted buckets or lifts were tangible personal property even when attached to a licensed motor vehicle. Labor to repair that equipment was taxable.

The letter said timber was not a farm or agricultural product, but labor to remove timber and poultry was nontaxable.

Common questions

Was labor to repair a licensed trailer or van taxable? No.

Was labor to repair attached equipment taxable? Yes.

Was timber an agricultural product under the letter? No.

Was labor to remove timber or poultry taxable? No.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

October 18, 1985

Dear ***:

Thank you for your letter concerning the taxability of labor in the
following situations:

A. Is labor repair taxable or non taxable on the following:

  1. Trailers or vans licensed for highway use.

Response: Labor to repair, maintain or restore a motor vehicle is not
taxable.

  1. Winches on towing vehicles or wreckers.
  2. Log loaders that are a part of a licensed motor vehicle.
  3. Drilling equipment or augers mounted on a licensed motor vehicle.
  4. buckets or lifts mounted on licensed motor vehicles.

Response: Labor to repair tangible personal property became taxable
October 2, 1984, equipment which is attached to a motor vehicle is
tangible and taxable.

B. Is the removal or timber or the removal of poultry from a
farm considered to be an exempt activity directly involved
in the marketing of farm products.

Response: Timber is not considered to be a farm or agricultural product,
however, the labor to remove timber and poultry is not 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 Administration Division

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