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Ezel / Tax Rulings / TX
TX 8709L0831F07 Sales and/or Use Tax (State,Local,MTA) 1987-09-10

When did Texas begin taxing window washing as a real property service?

Short answer: October 1, 1987. The Comptroller said window washing would become taxable as a real property service within building and grounds cleaning.

Apply this to your situation

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 is a taxpayer-specific September 1987 Texas Comptroller letter announcing the October 1, 1987 tax treatment of window washing. It says the opinion may change if the facts differ. The answer is historical and does not independently establish current rates, exemptions, or sourcing; verify current law. STAR's caption mentions commercial and residential locations, but the body does not distinguish between them. STAR documents may no longer represent current policy even when not marked superseded. Identities 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

The Comptroller told a window-washing provider that, effective October 1, 1987, window washing would be taxable as a real property service.

The letter placed window washing within taxable building and grounds cleaning, janitorial, and custodial services. Although STAR's caption mentions commercial and residential locations, the body does not separately analyze those settings.

What this means for you

This letter documents a historical effective-date change: the described window-washing service became taxable on October 1, 1987. It does not discuss exceptions or distinguish property types.

Common questions

Was window washing taxable under the letter? Yes, beginning October 1, 1987.

How did the Comptroller classify it? As a real property service within building and grounds cleaning.

Did the body provide separate rules for homes and commercial buildings? No.

Did the letter cite a statute or rule number? No.

Citations and references

  • No statute or rule number is cited in the ruling text.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

September 10, 1987

Dear **:

Thank you for your recent letter regarding taxability of window washing
as of 1988.

Effective October 1, 1987, window washing will be taxable as a real
property
service. Taxable real property service includes building and grounds
cleaning, janitorial and custodial services.

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 me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Policy Division.

Sincerely,
Jo Ann Dieck
Tax Policy Division

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