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Ezel / Tax Rulings / TX
TX 8709L0832B13 Sales and/or Use Tax (State,Local,MTA) 1987-09-23

Did Texas's 1987 tax-law changes make lump-sum septic installation or septic cleaning taxable?

Short answer: No. Charges for lump-sum septic-tank sales and installation and for septic cleaning remained nontaxable after the stated 1987 changes.

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 about lump-sum septic-tank installation and septic cleaning. It says the opinion may change if the facts differ. The answer addresses the October 1, 1987 and January 1, 1988 changes and is historical; verify current law. STAR's caption mentions residential and nonresidential property, but the body does not distinguish 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 STAR documents may no longer represent current policy even when not marked superseded.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 taxpayer charged lump-sum amounts for selling and installing septic tanks and also charged for septic cleaning. The Comptroller said those charges would remain nontaxable after the law changes taking effect October 1, 1987 and January 1, 1988.

What this means for you

The historical letter preserved nontaxable treatment for both described functions. It does not analyze separately stated materials, different contracts, or residential versus nonresidential sites.

Common questions

Was lump-sum septic-tank sale and installation taxable? No under the letter.

Was septic cleaning taxable? No.

Did the two law changes alter those answers? The Comptroller said they did not.

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, TX 78774

September 23, 1987

Dear *:

Thank you for your recent letter regarding your charges for lump sum sale
and installation of septic tanks and also for septic cleaning.

Your charges to your customers for performance of these functions will
continue to be nontaxable after the law, changes on October 1, 1987 and
January 1, 1988.

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,
AL Van Allen
Tax Policy Division

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