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Ezel / Tax Rulings / TX
TX 9002L0981A03 Sales and/or Use Tax (State,Local,MTA) 1990-02-06

Was a charge for the right to fish from banks, piers, a boathouse, stalls, and a fishing barge subject to Texas sales tax?

Short answer: No. The Comptroller compared the payment to leasing land for hunting rights and treated it as a nontaxable non-amusement service.

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This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
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 business charged customers for the right to fish from its bank, piers, boathouse, stalls, and fishing barge.

The Comptroller compared that payment to leasing land for the right to hunt. It was a non-amusement service and was not subject to sales tax under the facts presented.

Common questions

Was the fishing charge taxable? No.

Why was it not an amusement service? The letter treated it like payment for a right to use property for fishing, similar to hunting rights.

Did the ruling address sales of bait, equipment, or other goods? No.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller February 6, 1990

Dear ****:

Thank you for your sales tax inquiry concerning a charge you
collect for fishing from the bank, piers, boat house, stalls, and
a fishing barge.

The payment for the right to fish is very similar to leasing land
for the right to hunt. It is, therefore, a non-amusement service,
and is not subject to sales tax.

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

Should you have additional questions or need more information,
please call our toll-free number 1-800-252-5555. The regular
number is 512/463-4600. You may write me by directing your letter
to the attention of Tax Correspondence.

Sincerely,
G. C. Edgar
Tax Correspondence

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