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Ezel / Tax Rulings / TX
TX 8706L0811F05 Sales and/or Use Tax (State,Local,MTA) 1987-06-04

Were fishing-guide and fishing-excursion-boat services subject to Texas sales tax?

Short answer: No. The Comptroller classified fishing-guide services as personal rather than recreation services, gave them the same exempt treatment as hunting guides, and also excluded fishing excursion boats.

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This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
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 short 1987 Comptroller announcement states the agency's then-current classification of guide and fishing-excursion services but cites no statute or rule and gives no transaction-specific facts. Verify current taxable-service law and whether bundled goods, lodging, admissions, boat rentals, or other charges change the result. STAR documents may no longer represent current policy even when not marked superseded. 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

After a tax-policy review, the Comptroller determined that fishing-guide services were not subject to sales tax. The agency classified guides as personal services rather than recreation services covered by the Legislature's 1984 sales-tax revisions.

Fishing guides therefore received the same tax-exempt treatment previously given to hunting guides. The letter also said fishing excursion boat services were not taxable.

What this means for you

The historical classification covered the guide and excursion-boat services named in the announcement. The source does not address packages that include other goods, admissions, lodging, or rentals.

Common questions

Were fishing-guide services taxable? No.

Why not? They were classified as personal services, not recreation services.

How were hunting guides treated? The letter says they already received the same exempt treatment.

Were fishing excursion boat services taxable? No.

Citations and references

  • No statute or rule number is cited in the ruling text.
  • The letter refers generally to the Legislature's 1984 sales-tax revisions.

Source

Original ruling text

June 4, 1987

Dear

I am pleased to announce that based on a review by our tax policy group, we
have determined that fishing guide services are not subject to the sales tax.

Our decision is based on a finding that guide services are personal services,
as opposed to recreation services, which are covered by the Legislature's 1984
revisions to the sales tax law.

This means that fishing guide services are given the same tax exempt treatment
previously given hunting guide services. Also, fishing excursion boat services
are not taxable.

I regret any inconvenience caused by earlier confusion over our interpretation
of the law.

Sincerely,

BOB BULLOCK
Comptroller of Public Accounts

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