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Ezel / Tax Rulings / TX
TX 8712L0852E05 Sales and/or Use Tax (State,Local,MTA) 1987-12-14

Was labor to originally install, repair, or service specified improvements to residential real property taxable under this 1987 Texas letter?

Short answer: No. The letter said original installation labor for underground lawn sprinklers, storm windows and doors, siding, original painting, and roofing was nontaxable. Repair and service labor for those improvements was also nontaxable because labor to improve, repair, or remodel residential real property was not taxable.

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 December 1987 Texas Comptroller letter concerning labor to install and service products for the home under a lump-sum contract. It says the opinion may change if the facts differ. Although the STAR caption refers to expansion, old systems, and residential versus nonresidential property, the operative letter states holdings only for the listed improvements and residential real property. Real-property, contractor, installation, repair, remodeling, and lump-sum-contract rules may have changed substantially; 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 STAR documents may no longer represent current policy even when not marked superseded.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 original installation labor was nontaxable for underground lawn sprinklers, storm windows and doors, siding, original painting, and roofing.

Repair and service labor for those improvements was also nontaxable. The stated reason was that labor to improve, repair, or remodel residential real property was not taxable.

What this means for you

This historical letter addresses labor for specified residential improvements. It does not provide an operative ruling on nonresidential property or expressly analyze an expansion to an old sprinkler system.

Common questions

Was original underground-lawn-sprinkler installation labor taxable? No.

Was repair or service labor on the listed residential improvements taxable? No.

What other improvements did the answer list? Storm windows and doors, siding, original painting, and roofing.

Did the letter decide the result for nonresidential property? No. That topic appears in the STAR caption, but not in the operative letter.

Citations and references

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

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller December 14, 1987

Dear ***:

Thank you for your inquiry regarding collection of sales tax on labor to
install and service products for the home under a lump sum contract.

The original installation labor for underground lawn sprinklers, storm
windows and doors, siding, original painting, and roofing are not
taxable.

Repair labor and service to any of the above improvements to realty would
also be nontaxable. Labor to improve, repair or remodel residential real
property is not taxable.

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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