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Ezel / Tax Rulings / TX
TX 8801L0854E09 Sales and/or Use Tax (State,Local,MTA) 1988-01-14

Was a bail-bond service among the services made taxable by Texas's recent 1988-era sales-tax law change?

Short answer: No. The Comptroller said the bail-bond business did not fall within any service made taxable by the recent law change.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 January 1988 Texas Comptroller letter. It says the opinion may change if the facts differ and cites no statute or rule. The answer is a brief conclusion under a then-recent law change and does not describe component charges or other services a bail-bond business might provide. Bail-bond and taxable-service rules may have changed; verify current law. STAR documents may no longer represent current policy even when not marked superseded. Taxpayer-identifying details 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 the bail-bond business did not fall within any service made taxable by the recent sales-tax law change.

What this means for you

This short historical answer covers only the bail-bond service described and does not classify separately charged ancillary services.

Common questions

Was the bail-bond service taxable? No.

Did the letter cite a statute or rule? No.

Citations and references

The letter cites no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller January 14, 1988

Dear *****:

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

The bailbond business does not come under any of the services made
taxable
under the recent law change.

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 our
toll-free
number 1-800-531-5441. The regular number is 512/463-4600. You may write
me
at the Tax Policy Division.

Sincerely,
Julie Pesl
Tax Policy Division

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