🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / TX
TX 8607L0749D08 Sales and/or Use Tax (State,Local,MTA) 1986-07-29

Were paint brushes exempt as property necessary and essential to manufacturing?

Short answer: No. Although the brushes otherwise met the necessary-and-essential manufacturing test, the law specifically excluded hand tools, and Rule 3.300(a)(6) included paint brushes in that definition.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 paint brushes were used in a way that otherwise satisfied the manufacturing exemption for tangible property used or consumed during actual manufacturing when necessary or essential to the operation.

The exemption still did not apply because the sales-tax law specifically excluded hand tools. Rule 3.300(a)(6) included paint brushes within the hand-tool definition.

The letter also said exemption depended on the nature and use of the item, not its cost.

Common questions

Were the paint brushes exempt? No.

Why not, if they were necessary to manufacturing? The hand-tool exclusion overrode the otherwise applicable manufacturing exemption.

Did the price of the brushes matter? No.

Citations and references

  • 34 Tex. Admin. Code Rule 3.300(a)(6) — hand-tool definition including paint brushes.

Source

Original ruling text

July 29, 1986

Dear ***:

Mr. Bullock asked me to look at the law and rules which apply to paint
brushes used in your situation.

The sales tax law exempts tangible personal property used or consumed
during the actual manufacturing process if the use or consumption is
necessary or essential to the manufacturing operation. This exemption
would apply to the paint brushes as they are used in your situation
except for the fact that the sales tax law specifically excludes hand
tools from the exemption.

The exclusion of hand tools used by manufacturers from exemption has
been in the sales tax law since its inception. The definition of a
"hand tool" in section (a)(6) of Rule 3.300 clearly includes paint
brushes.

The exemption in the sales tax law are not based on the cost of items
but rather on the nature of the item or the use of the item.

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

Get today's answer for your situation

You just read a 1986 ruling on this question. Ezel checks current Texas tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.