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Ezel / Tax Rulings / TX
TX 8711L0843G13 Sales and/or Use Tax (State,Local,MTA) 1987-11-16

Were medical records and reports taxable information services when supplied as part of healthcare or to workers' compensation insurance carriers?

Short answer: No. The Comptroller's counsel confirmed that providing medical records and reports was not a taxable information service either as part of healthcare services or when supplied to workers' compensation insurers.

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 short taxpayer-specific November 1987 Texas Comptroller counsel letter confirming oral advice about medical records and reports. It addresses only records and reports provided as part of healthcare services or to workers' compensation insurance carriers. The information-service classification is historical and may have changed substantially; verify current law, the provider, recipient, and nature of the charge. STAR documents may no longer represent current policy even when not marked superseded.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

Providing medical records and reports was not a taxable information service in either of the two stated situations: when the information was supplied as part of healthcare services, or when it was supplied to insurance carriers providing workers' compensation insurance.

What this means for you

The historical letter gives a narrow confirmation for the two stated contexts. It does not analyze other medical-record transactions, recipients, or standalone record-copying arrangements.

Common questions

Were records provided as part of healthcare taxable information services? No.

Were records provided to workers' compensation insurers taxable information services? No.

Did the letter decide every charge for medical-record copies? No. Its body confirms only the two situations described.

Citations and references

  • No statute or administrative rule is cited in the letter text.

Source

Original ruling text

Bob Bullock
Comptroller of Public Accounts
Austin, Texas 78774

November 16, 1987

Dear **:

In your letter of November 5, 1987, you asked me to confirm oral advice
given the *** Medical Association concerning the taxability of
medical
records and reports. Specifically, you wanted to be sure the providing
of such information was not taxable either when provided as part of
health care services or to insurance carriers providing workers' compen-
sation insurance.

In both cases, the providing of medical records and reports are not
taxable information services.

I hope this satisfactorily answers your inquiry.

Sincerely,
Wade Anderson
Executive Counsel

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