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Ezel / Tax Rulings / TX
TX 8710L0832F06 Sales and/or Use Tax (State,Local,MTA) 1987-10-15

Were gun-club membership dues subject to Texas sales tax when members received access to recreational or sports facilities such as a firing range?

Short answer: Yes. The letter said membership dues were taxable when the club provided recreation or sports facilities, including a firing range.

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 October 1987 Texas Comptroller letter about gun-club membership dues and access to recreational or sports facilities. It says the opinion may change if the facts differ. Its statement that dues had been taxable since October 2, 1984 is historical; verify current law and the facilities included with membership. STAR documents may no longer represent current policy even when not marked superseded.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 gun club's membership dues were taxable if the club gave members facilities for recreation or sports, such as a firing range. The letter said dues had been taxable since October 2, 1984 if those facilities had been provided since then.

What this means for you

The historical result depended on what membership included. The letter tied taxation to access to recreational or sports facilities rather than to the organization's name alone.

Common questions

Were all gun-club dues taxable under this letter? The letter said they were taxable if the club provided recreation or sports facilities.

What example did the Comptroller give? A firing range.

What historical start date did the letter state? October 2, 1984, if the facilities had been provided since that date.

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

October 15, 1987

Dear ***:

In my letter of September 23, 1987, I stated that membership dues to your
club are taxable if you provide facilities to members for recreation or
sports, e.g., a firing range. If such facilities have been provided
since
October 2, 1984, the membership dues have been taxable since that 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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