Is screen writing a taxable service in Texas, and what about related services like word processing and copying?

Subject

Screen Writing Is Not Taxable, But Word Processing, Copying, and Sales of Printed Materials Are

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9312L1283G14

Plain-English Summary

A taxpayer asked the Comptroller's Tax Administration Division whether screen writing is taxable. The answer, in this short December 29, 1993 letter, was no — writing original copy is not a taxable service in Texas.

But the letter didn't stop there. It also flagged two related activities that are taxable:

• Word processing is a taxable service.
• Making copies (copying) is a taxable service.

In addition, the letter notes that tax is due on sales of books, brochures, flyers, and other products that convey information in writing — in other words, selling the finished printed material itself is a taxable sale, separate from the question of whether the writing labor was taxable.

What This Means For You

If you're a screenwriter or write original content for a living: Based on this letter, the act of writing original copy itself is not a taxable service in Texas.

If your business also does word processing or photocopying: Those services are taxable, even if they're performed alongside non-taxable original writing work. If you bill separately for writing versus word processing/copying, this letter suggests it matters which activity you're charging for.

If you sell finished printed materials (books, brochures, flyers, or similar items that convey written information): Tax is due on those sales, according to this letter, regardless of how the underlying writing was taxed.

Note on scope: This is a very short, informal 1993 letter that cites no statute or rule and gives no further explanation of why writing is exempt while word processing and copying are taxable. It answers only the narrow question asked and briefly flags two related taxable activities.

Q&A

Q: Is screen writing taxable in Texas?
A: No. According to this letter, writing original copy — which includes screen writing — is not a taxable service.

Q: If I write the copy myself but then have someone word-process or copy it, are those steps taxable?
A: Yes. The letter states that word processing is taxable and making copies is taxable, even though the original writing itself is not.

Q: If I sell a book, brochure, or flyer that I wrote, do I owe tax on that sale?
A: Yes. The letter says tax is also due on sales of books, brochures, flyers, and other products that convey information in writing.

Original ruling text

December 29, 1993

Dear **:

You asked if screen writing is taxable. No, writing original copy is
not a taxable service.

Word processing is taxable and making copies is taxable. Tax is also
due on sales of books, brochures, flyers and other products, which
also convey information in writing.

If you have any questions or need information, my number is 463-4614.
Or you may write to the Tax Administration Division.

Sincerely,

Adina Whittemore
Tax Administration Division

NOTE: Previous Accession Number 9402014L.1 and/or 9402014L