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Ezel / Tax Rulings / TX
TX 8712L0856B04 Sales and/or Use Tax (State,Local,MTA) 1987-12-08

Were charges for mowing acreage and vacant lots for commercial and private clients taxable in Texas?

Short answer: Yes. The letter said mowing acreage and vacant lots for commercial and private clients became subject to sales tax on October 1, 1987.

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 based on mowing acreage and vacant lots for commercial and private clients. It says the opinion may change if the facts differ. The October 1, 1987 effective date and the mowing-service classification are historical and may have changed substantially; verify current law and the precise property and service involved. STAR documents may no longer represent current policy even when not marked superseded.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 requester mowed acreage and vacant lots for both commercial and private clients. The Comptroller said the service became subject to sales tax on October 1, 1987.

What this means for you

The historical letter did not distinguish between commercial and private clientele for the described acreage and vacant-lot mowing. It treated the service as taxable for both.

Common questions

Was mowing commercial acreage taxable? Yes, under the letter.

Was mowing a private client's vacant lot taxable? Yes.

When did the described service become taxable? October 1, 1987.

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, TX 78774

BOB BULLOCK
Comptroller December 8, 1987

Dear ****:

Thank you for your inquiry regarding the taxability of your mowing
service.

You stated you mow acreage and vacant lots for commercial and private
clientele. As of October 1, 1987 this service became subject to sales
tax.

This opinion is based upon the facts you presented. If there are
additional
or different facts, this opinion may change.

Please feel free to contact me if you have additional questions. You may
write me, call toll free 1-800-252-5555 from anywhere in Texas or phone
512/463-4600.

Sincerely,
(Mrs.) Jo Ann Dieck
Tax Policy Division

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