Does a doctor's prescription to clean air ducts for allergy relief make the cleaning service exempt from Texas sales tax?

Subject

Vents/Air Ducts — Cleaning Services Prescribed By Doctor To Alleviate Allergies — Not Exempt

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/9403L1289A01

Plain-English Summary

The taxpayer in this ruling cleans air ducts, and many customers had brought in written prescriptions from their doctors recommending that the air system in their home be cleaned to relieve allergic reactions caused by mold spores, dust mites, and house dust. The taxpayer asked whether a doctor's written recommendation and prescription would qualify these customers for a Texas sales and use tax exemption on the cleaning service.

The Comptroller's answer was no. Air duct cleaning is a taxable real property service under Rule 3.356, Real Property Service. The ruling does not tie the taxability determination to any medical necessity test — it simply confirms that this category of service is taxable real property work, and a doctor's prescription does not change that classification or create an exemption.

What This Means For You

If you provide air duct or HVAC vent cleaning services in Texas: You must charge sales tax on these services as taxable real property services, even if a customer presents a doctor's note or prescription recommending the cleaning for health or allergy reasons.

If you are a customer with a doctor's prescription for duct cleaning: The prescription does not make the service tax-exempt. You should expect to pay Texas sales tax on the cleaning charge regardless of the medical reason behind the service.

If your facts differ: The Comptroller noted this opinion is based on the specific facts presented, and additional or different facts could change the outcome.

Q&A

Q: Does a doctor's prescription for air duct cleaning make the service exempt from Texas sales tax?
A: No. The Comptroller ruled that air duct cleaning is a taxable real property service, and a doctor's written recommendation or prescription does not qualify the customer for a sales tax exemption.

Q: What category of service does air duct cleaning fall under for Texas tax purposes?
A: It is treated as a real property service under Rule 3.356, Real Property Service, which the Comptroller enclosed with the ruling for the taxpayer's review.

Q: Could a different set of facts lead to a different result?
A: The Comptroller noted the opinion is based on the facts presented and that additional or different facts could change the outcome, but no specific alternative scenario was addressed in this letter.

Original ruling text

March 15, 1994

Dear ****:

I have received your letter requesting sales tax information. Your facts
and question are restated below, followed by the response.

Facts: Many of your customers have submitted to you prescriptions issued
by their doctors recommending the cleaning of the air system in their home
to alleviate allergic reactions caused by mold spores, dust mites, house
dust, etc.

Question: Does a doctor's written recommendation and prescription qualify
these customers for the Texas sales and use tax exemption?

Respond: No. Air duct cleaning is a taxable real property service.

I am enclosing a copy of Rule 3.356, Real Property Service, for your
review.

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

If you have any questions, please don't hesitate to write the Tax
Administration Division or call one of our tax specialists toll free at
1-800-252-5555.

Sincerely,

Joan Hale
Tax Administration Division

NOTE: Previous Accession Number 9403106L