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Ezel / Tax Rulings / TX
TX 8710L0844B06 Sales and/or Use Tax (State,Local,MTA) 1987-10-29

When did Texas begin taxing real-property surveying, and did written contracts signed before July 21, 1987 qualify for a prior-contract exemption?

Short answer: Real-property surveying became taxable October 1, 1987. Written contracts made before July 21, 1987 qualified for the prior-contract exemption.

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 real-property surveying and a prior-contract exemption. It says the opinion may change if the facts differ. Its October 1 and July 21, 1987 dates are historical; verify current law and contract requirements. STAR documents may no longer represent current policy even when not marked superseded.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 surveying real property became taxable on October 1, 1987. The letter pointed to the definition of real-property surveying in Rule 3.356(a)(6).

Written contracts entered into before July 21, 1987 qualified for the prior-contract exemption. The letter cited Rule 3.319 for that treatment.

What this means for you

The historical letter drew the line by both service type and contract date. Real-property surveying was taxable from October 1, 1987, but qualifying written contracts made before July 21, 1987 received the prior-contract exemption.

Common questions

Was surveying real property taxable? Yes, beginning October 1, 1987 under the letter.

Where did the letter point for the definition? Rule 3.356(a)(6).

Which contracts qualified for the prior-contract exemption? Written contracts entered into before July 21, 1987.

Citations and references

  • Texas Comptroller Rule 3.356(a)(6), definition of surveying real property referenced by the letter
  • Texas Comptroller Rule 3.319, prior-contract exemption referenced by the letter

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

October 29, 1987

Dear *:

Thank you for your recent letter concerning the taxability of surveying
services.

Surveying of real property became taxable on October 1, 1987. Enclosed
is a
copy of Rule 3.356 as you requested. Surveying of real property is
defined
in (a)(6) on page 5.

Written contracts entered into prior to July 21, 1987 would qualify for
the
prior contract exemption. I am enclosing Rule 3.319 for your
information.

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,
(Mrs.) Jo Ann Dieck
Tax Policy Division

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