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Ezel / Tax Rulings / TX
TX 9010L1049C13 Motor Vehicle Tax 1990-10-11

Was labor to turn a motor vehicle brake rotor subject to Texas sales tax?

Short answer: No. The 1990 letter treated labor to repair a motor vehicle or component such as a brake rotor as nontaxable. The repair business, however, had to pay tax to its supplier on the lathe and accessories used to turn the rotors.

Apply this to your situation

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 Tax Correspondence letter dated October 11, 1990; STAR metadata lists October 1, but the printed date controls here. It addressed labor to turn a motor vehicle brake rotor and purchase of the shop's lathe or accessories. It predates modern Private Letter Ruling reliance terms and cannot bind the Comptroller for unrelated taxpayers. Rule 3.290 and the sales-tax treatment of repairs, labor, machinery, and repair equipment may have changed. The enclosed rule is not reproduced in STAR. 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 Texas Tax Correspondence Division said labor to turn a motor vehicle brake rotor was not subject to sales tax because it was repair labor. The repair business nevertheless paid tax to its supplier when purchasing the lathe or accessories used for that work.

What this means for you

The historical letter distinguished repair labor from the shop's purchase of repair machinery. Verify current Rule 3.290 and invoicing rules.

Common questions

Q: Was brake-rotor turning labor taxable?

A: No. The lathe and accessories were taxable to the repair business.

Citations and references

  • 34 Tex. Admin. Code Rule 3.290 — referenced for historical motor vehicle repair rules; the enclosed text is not in STAR.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

BOB BULLOCK
Comptroller

October 11, 1990

Dear **:

Thank you for your letter concerning the taxability of labor
charges to turn a motor vehicle brake rotor.

You are correct that the labor charge to turn a motor vehicle
brake rotor is not subject to sales tax. Labor to repair a
motor vehicle or a motor vehicle component part such as a ro-
tor, is not subject to sales tax.

You would pay tax to your supplier on the purchase of a lathe
or lathe accessory which is used in turning the rotors.

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

I've enclosed Sales Tax Rule 3.290, which provides additional
information on motor vehicle repairs. If you have any ques-
tions or need more information, please contact the Tax Corres-
pondence Division. You may call toll free at 1-800-252-5555,
extension 3-4684 or write to the division.

Sincerely,
Curt Swenson
Tax Correspondence

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