After Texas revised its answer, were the described typing service and additional résumé copies taxable?

Plain-English summary

The official source contains two responses. The February 1 letter initially treated typing performed on a memory-capable typewriter as taxable word processing under Rule 3.330.

After the requester clarified the facts, the March 22 response said the described typing service was not taxable data processing. That later conclusion controls the public summary.

Producing additional copies of résumés was taxable on the total charge under Rule 3.312(b)(1), regardless of the reproduction equipment. The provider could give the printer a resale certificate for printing services that would be resold.

What this means for you

The clarification changed the tax treatment of the typing service but not the taxability of multiple printed copies. The STAR caption's government-record and microfiche subjects are not discussed in either operative letter.

Common questions

Was the clarified typing service taxable? No.

Was the February 1 taxable answer still controlling? No. The March response gave the later conclusion after clarification.

Were additional résumé copies taxable? Yes, on the total charge.

Could the provider buy printing for resale? Yes.

Citations and references

• 34 Tex. Admin. Code Rule 3.312(b)(1), quoted for multiple copies of printed material.
• 34 Tex. Admin. Code Rule 3.330, cited in the superseded February response.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8803L0865A07

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

March 22, 1988

Dear **:

Thank you for the recent letter clarifying your original request for
information.

Your typing service as described would not be taxable as data processing.

Rule 3.312(b)(1) relating to graphic arts or related occupations;
miscellaneous activities states, "Sales tax is due on the total charge
for
producing multiple copies of printed material regardless of the type of
equipment used in the reproduction." Therefore, tax should be collected
from
your customers on sales of additional copies of resumes. You may issue
the
printer a resale certificate for printing services which will be resold.

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

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

February 1, 1988

Dear **:

Thank you for your recent letter concerning the taxability of your
services.

According to your letter you provide resume preparation and consultation
services. You also provide typing services which are performed on an IBM
Wheelwriter typewriter which has memory capabilities. The resume
preparation
and consultation services are not taxable. The typing service is a
taxable
service. Our definition of a computer is "a programmable electronic
device
that can store, retrieve, and process data". Based on this definition
your
typing is considered word processing and is therefore a taxable service.
Enclosed is Rule 3.330 relating to data processing services.

An application for a sales tax permit will be mailed under separate
cover.

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