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Ezel / Tax Rulings / TX
TX 8801L0938C11 Sales and/or Use Tax (State,Local,MTA) 1988-01-27

Was a singles-referral service that interviewed and tested clients before matching them taxable in Texas?

Short answer: No. Texas treated the described singles-referral service as nontaxable when it used interviews and tests to match people with others having similar or desired personality types.

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 source describes opposite-sex matching, reflecting the service and wording presented in 1988; this page reports that historical fact without extending it to other referral or platform models. Referral-service, matchmaking, information-service, and digital-platform 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 STAR documents may no longer represent current policy even when not marked superseded.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 service interviewed clients and administered tests, then matched people of the opposite sex with others having similar or desired personality types. The Comptroller said the described service was not subject to tax.

What this means for you

This brief historical answer covers only the referral model described. It does not classify advertising, subscriptions, data sales, event fees, or modern digital-platform features.

Common questions

Was the described singles-referral service taxable? No.

What did the service do? Used interviews and tests to match clients by similar or desired personality types.

Citations and references

The letter cites no numbered statute or rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

January 27, 1988

Dear ***:

On behalf of Mr. Bullock, I hope you'll accept my apology for the delay in
answering your question involving changes in the sales tax law. This isn't the
way we normally do business.

Our people were, and still are, swamped by a deluge of inquiries as they
attempted to interpret provisions of the new law and draft rules which would
not adversely impact businesses. In many instances, an answer to a question
just wasn't available when the question arrived.

I understand you provide a singles referral service. After interviews and
certain tests, you match people of the opposite sex with others with similar or
desired personality types. This service is not subject to tax.

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 Telephone Bank Operations.

Sincerely,

Gloria Anglin
Telephone Bank Operations

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