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Ezel / Tax Rulings / TX
TX 8709L0833B05 Sales and/or Use Tax (State,Local,MTA) 1987-09-23

When did Texas begin taxing credit-reporting and information services, and what did credit reporting include?

Short answer: October 1, 1987. Credit reporting included compilations about credit history, worthiness, standing, insurability, reputation, and specified personal information.

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 credit-reporting and information services becoming taxable on October 1, 1987. It says the opinion may change if the facts differ. Its definitions and effective date are historical; verify current law. STAR documents may no longer represent current policy even when not marked superseded.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 said credit-reporting and information services would become taxable on October 1, 1987.

Credit reporting included compilations about credit history, creditworthiness, credit standing, and insurability. It also included character and general reputation and, for an individual, personal characteristics, medical information, or mode of living. Information services included furnishing general or specialized news or other current information by any method.

What this means for you

The historical classification reached beyond a conventional credit score to broader compilations of financial and personal information.

Common questions

When did the services become taxable? October 1, 1987.

Did credit reporting include insurability and reputation information? Yes.

How did the letter define information services? Furnishing general or specialized news or other current information by any mode or method.

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

BOB BULLOCK
Comptroller September 23, 1987

Dear **:

Thank you for your letter of July 22, 1987, concerning your sales tax
responsibilities.

Credit reporting services and information services will be taxable
October
1, 1987.

Credit reporting services includes any written, oral or other compilation
of
any credit history, credit worthiness, credit standing, insurability,
including information concerning character general reputation and, if an
individual, personal characteristics, medical information, or mode of
living.

Information services is defined to include the furnishing of general or
specialized news or other current information by any mode or method.

An application packet will be mailed at a later date.

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,
Eddie C. Washington
Tax Policy Division

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