State Tax Rulings
Free state tax letter rulings and advisory opinions with plain-English summaries, full citations, and the original source on every page.
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Did a county genealogical society owe Texas sales tax on books and other writings that it published and sold?
No. Effective August 28, 1989, qualifying nonprofit religious, philanthropic, charitable, historical, and scientific organizations did not owe tax on writings they published and distributed. The lette…
How did a veterans' post's Texas sales- and franchise-tax exemptions affect its purchases, resale inventory, permit, and taxable sales?
The post owed no franchise-tax report after its exemption cleared the account and could buy items tax-free when they furthered its exempt purpose. It could not use that exemption for beer, soda, cigar…
Were construction estimators' cost estimates for project feasibility studies subject to Connecticut sales tax?
No. The estimators prepared material-and-labor cost estimates but did not plan projects, so their work was outside the cited architectural, engineering, planning, design, and consulting service catego…
Were soil, earthen-material, and groundwater analysis and testing for engineering and environmental applications taxable?
No. Connecticut Ruling 89-133 concluded that analysis and testing of soils, earthen material, and groundwater for engineering and environmental applications were not among the taxable services listed …
Were children's books sold by a nonprofit educational organization exempt under Texas's 1989 exemption for periodicals and writings?
No. The books were taxable. Effective August 28, 1989, the stated exemption covered writings published and distributed by charitable, religious, nonprofit philanthropic, and historical organizations, …
Did a motel charge Texas sales tax on guests' long-distance calls and its 50% service charge, and could the Comptroller decide whether the markup was legal?
Both the long-distance charge and the 50% service charge were taxable when Rule 3.344(b)(4)'s conditions were met because the hotel was a telephone company under the rule. The Comptroller could not de…
Could a seller of taxable two-way-radio airtime issue resale certificates for telecommunications services it purchased?
Yes, for purchased telecommunications that could be identified as part of the service resold to a particular customer, such as identifiable long-distance charges. Generally no for basic local exchange…
Were customer charges for an electronic toll-account service taxable when each customer also received an in-car counting device?
No. The Comptroller treated the transaction's essence as a nontaxable service even though customers received Tolltags. The provider had to pay sales tax when buying the devices, and its separate charg…
Were union members' lobbying services exempt when the union put the lobbyists on its payroll and paid them?
Yes. Lobbying services were generally taxable, but services rendered by an employee to an employer were exempt. Because the union's members represented it, were on its payroll, and were compensated by…
Which fur storage, alteration, cleaning, repair, and remodeling charges were taxable under Connecticut Ruling 89-131?
Summer storage, alterations, and cleaning were nontaxable, while total receipts for fur repairs or remodeling were taxable. The furrier owed tax on materials and supplies used for storage, alterations…
When did assigning an equipment lease avoid accelerated Texas tax, and did an out-of-state buyer of Texas leases have to collect Texas tax?
Selling both the leased equipment and lessor rights transferred collection responsibility to the buyer and avoided accelerated remittance if the seller obtained a resale certificate. A later title-tra…
Were voluntary viewer contributions to an FCC-licensed television translator station taxable as telecommunications or cable-television revenue?
No. After reviewing the station's FCC license, the Comptroller concluded that its rebroadcasting was neither taxable telecommunications nor cable-television service. Viewers could receive the service …
Is a government tax bulletin published quarterly a tax-exempt periodical?
Yes — it qualifies as an exempt periodical. The New York City Department of Finance asked whether receipts from selling its 'Finance Quarterly Bulletin' are exempt as a periodical under Tax Law § 1115…
Were the $6 daily food deductions from nursery employees taxable sales of meals after July 1, 1989?
Yes. Bulk food became meals when the employer's cook prepared it in ready-to-eat portions for 75 to 100 employees. Under the historical rule, under-$2 meals were exempt through June 30, 1989, but amou…
Were a genealogical organization's sales of census records, family group sheets, obituaries, tax records, and cemetery inscriptions taxable?
No. The Comptroller said the organization's sales of those publications were not taxable as of August 28, 1989, based on the facts presented.
Were sales of the Cherokee County History taxable when the commission both published and distributed the book?
No. The Comptroller said sales of the Cherokee County History published and distributed by the commission were not taxable as of August 28, 1989.
Did a coupon-book company pay Texas tax on printing booklets containing postage stamps, and were the supermarkets' stamp sales taxable?
The company owed tax on Texas printing and could not give the printer a resale certificate, while the supermarket's sale of the postage stamps was not taxable. Printing charges for booklets the printe…
Were crushed gravel and delivery taxable when sold to farmers for stock pens, roads, and driveways, and how were unprocessed materials treated?
Crushed gravel and delivery were taxable because crushing was processing. A farmer could use a valid exemption certificate when the gravel served as a drying agent in stock pens, but gravel for farm o…
Were a physician director's medical-record analysis, research, and expert-witness location services for attorneys taxable consulting services?
No. The services were not taxable under the cited consulting-services provision because they were not advice about operating the attorneys' businesses. DRS says Announcement 94(4) obsoleted the ruling…
Could a purchaser use MTC Exhibit 1100-D in Texas for resale and manufacturing purchases, or did it need a Texas exemption certificate?
Texas accepted Exhibit 1100-D as a resale certificate for items bought for resale, lease, or rental, including manufacturing inputs that became component parts. It could not cover exemption-only purch…
Which services of a city contractor-assistance program were taxable: site visits, consultations, research lists, document copies, fax, delivery, calls, and workshops?
Site visits and consultations were nontaxable; market-research and agency-match lists, vendor-parts histories, microfiche copies, and fax transmissions were taxable. Delivery and long-distance charges…
When were a petroleum consultant's computer-assisted geophysical work, data entry, typing, and reel-to-reel copying taxable Texas services?
Scientific analysis and interpretation tailored to a client were nontaxable even when a computer was used. Merely entering or manipulating already-analyzed customer data and producing a report was tax…
I sold gasoline to a buyer who claimed it was tax-exempt for export to Ontario, Canada, but never gave me fully proper exemption paperwork before the Department denied my refund. Am I stuck owing the New York motor fuel tax and prepaid sales tax?
Yes, without properly completed exemption documentation the seller remains responsible for the tax. New York's motor fuel tax and prepaid sales tax are presumed to apply to all fuel sold in the state,…
Was the Xerox/Kruzweil Personal Reader exempt when sold, leased, or rented for use by legally blind or dyslexic individuals?
Yes. For a legally blind user, the text-to-speech reader qualified under Rule 3.284(c)(5) with an exemption certificate. For a person with dyslexia, it qualified as a therapeutic appliance when suppli…
Was the Xerox/Kurzweil text-to-speech Personal Reader exempt for a legally blind user, and could previously paid sales tax be refunded?
Yes. The portable optical scanner qualified under Rule 3.284(c)(5) when sold, leased, or rented for use by the legally blind. A properly completed exemption certificate was required, and presenting it…
Did a seller making only exempt natural-gas sales need a Texas sales-tax permit, and what certificate proof could suppliers require?
No permit was required solely to report exempt natural-gas sales, but the seller had to give a resale certificate when a supplier requested one. A certificate without a permit number could be accepted…
Could a motor-vehicle dealer buy logo-bearing keyrings, trunk nameplates, and license-plate frames tax-free for resale?
No. Texas treated dealer-name or logo-bearing keyrings, trunk nameplates, and license-plate frames as advertising and promotional items rather than resale purchases. The dealer was told to continue co…
Were media-advertising receipts, including placement fees and development charges, subject to Connecticut sales and use tax?
No. Total receipts for media-advertising services, including placement and development charges, were nontaxable. The agency was the consumer of incorporated graphic designs, artwork, and mechanicals a…
When were equipment-service labor and preventive maintenance contracts taxable under Connecticut Ruling 89-127?
Labor after a 90-day free-service period was taxable. Preventive maintenance contracts commencing January 1, 1989 were nontaxable, but contracts entered into on or after July 1, 1989 were taxable. DRS…
How did South Carolina sales and use tax apply when a flight school leased aircraft from owners, used them for instruction, rented them to customers, and bought aviation fuel and repair parts?
Lease payments to aircraft owners were not taxed when XYZ acquired the aircraft for rental and also used them for instruction, but the first instructional use triggered tax on fair market value. Quali…
Did a tobacco farmers cooperative qualify as a farmer engaged in agricultural production for the cited sales-tax exemption?
No. The cooperative steamed, fumigated, shipped, and sold members' tobacco as their agent, but did not raise or harvest the crop. Its activities were outside the cited definition of agricultural produ…
Which conveyances qualified as made pursuant to a divorce decree under Connecticut Ruling 89-125?
A joint conveyance to the purchaser after the divorce decree ordered sale and equal division of proceeds qualified. A wife's quitclaim to the husband did not qualify unless the decree was modified to …
How did Connecticut conveyance tax apply when owners exchanged mortgaged half-interests in two condominiums?
The exchange created two taxable conveyances. For each conveyance, the tax measure was the principal balance of the mortgage on the transferred condominium plus accrued interest.
Were sales of untreated water to farmers and manufacturers taxable, and did a water-only seller need exemption certificates or a sales-tax permit?
No. Water was exempt by statute regardless of whether the customer was a farmer or manufacturer, so the seller needed no customer exemption certificate and, if it sold only water, no sales-tax permit.…
How did Connecticut Ruling 89-123 tax landscape design, contractor materials, and stone-fireplace labor?
Contractors paid tax on their materials. Landscape design was taxable. Fireplace labor was nontaxable for new construction and qualifying owner-occupied one-to-three-family homes but taxable for exist…
When did lawn-mowing work count as an occasional service rather than a taxable trade or business?
One to three residential lawn-mowing jobs per season by an individual outside a trade or business were occasional or casual. Ongoing mowing for one or more customers was a taxable trade or business. D…
Did electricity used by a bakery to produce baked goods qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in the fabrication process. DRS says Policy Statement 94(3) superseded the ruling.
Did electricity used by an ice manufacturer qualify for Connecticut's manufacturing utility exemption?
Yes, when at least 75% of the electricity was consumed in fabricating the ice sold. The exemption applied only to electricity, not other purchases. DRS says PS 94(3) superseded the ruling.
How did Connecticut Ruling 89-119 distinguish exempt taxidermy services from taxable property sales?
Stuffing, preparing, and mounting customer-furnished animal remains were exempt services, with the taxidermist treated as consumer of supplies. Sales of skins, heads, mountings, or other tangible prop…
Did electricity used in printing operations qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in fabricating the printed material. DRS says Policy Statement 94(3) superseded the ruling.
Did Connecticut Ruling 89-117 let furniture refinishers buy paint remover, stain, lacquer, and sandpaper for resale?
No. The ruling treated furniture refinishers as the final consumers of those materials and supplies, requiring them to pay sales and use tax when purchasing them. DRS says the ruling is not current an…
When did Connecticut Ruling 89-116 treat an initial building fit-out as nontaxable new construction rather than a taxable renovation?
Initial fit-out work was nontaxable new construction when it prepared never-used space for its first use or finished rental space before original occupancy. Prior use of unfinished space, including st…
How did Connecticut Ruling 89-115 tax copywriting, media advertising, collateral materials, and public-relations services?
Copywriting for media advertising or incorporation into collateral items was not taxable, and the total price of media advertising was not taxable. Total receipts for collateral items and public-relat…
How did Connecticut Ruling 89-114 tax sheet-metal contractors' materials, HVAC installation labor, repairs, and resale-certificate work?
Contractors paid tax on consumed materials. Installation labor was exempt for new construction and qualifying owner-occupied homes but taxable for existing commercial property; repair labor was taxabl…
How did Connecticut Ruling 89-113 treat landscape design, excavation, grading, land clearing, and septic-system work?
Landscape design and excavation, clearing, or grading integral to landscaping were taxable, including design for new construction. Those site-work services and septic installation were nontaxable for …
Did Connecticut Ruling 89-112 treat pond-dredging services as taxable maintenance services?
Yes. The ruling classified pond dredging as a taxable maintenance service under Conn. Gen. Stat. § 12-407(2)(i)(Z), as then amended. DRS says the information is not current and AN 2000(8) obsoleted th…
How did Connecticut Ruling 89-111 tax video-production equipment leases and an advertising agency's purchase of television video productions?
Video production did not qualify as manufacturing, so a production company's equipment lease was taxable. An advertising agency's purchase of video productions for television advertising was also taxa…
How did Connecticut Ruling 89-110 tax forestry management, timber-sale brokerage, soil testing, and land-planning services?
Total receipts for forestry management were taxable as landscaping, and timber-sale broker fees were taxable. Soil testing was exempt, and land planning was not taxable. DRS says AN 2000(8) partly obs…
Did Connecticut Ruling 89-109 impose sales and use tax on dance schools specializing in instruction or lessons?
No. The ruling said services by dance schools specializing in dance instruction or lessons were not subject to sales and use tax. DRS says the information is not current and AN 95(3) obsoleted the rul…
How did Connecticut Ruling 89-108 tax landscape design, lawn installation, and site work for residential, new-construction, and commercial property?
Landscape-design receipts and the full lawn-installation price were taxable. Separate site work was nontaxable for new construction and qualifying owner-occupied homes but taxable for existing commerc…
When did Connecticut Ruling 89-107 exempt electricity used to produce frozen desserts?
Electricity sold for direct use in producing frozen desserts was exempt if at least 75% was consumed in fabrication. The exemption covered only electricity, not other purchases. DRS says PS 94(3) supe…
Did Connecticut Ruling 89-106 tax freelance copywriting for print and radio ads or writing news releases?
No. Freelance copywriting for advertising agencies' print and radio advertising was not taxable. Writing news releases was also nontaxable if the service did not include influencing publication of art…
Did Connecticut Ruling 89-105 tax landscaping services supplied to a qualifying governmental district?
Ordinary landscaping receipts were taxable, but services for an entity qualifying as a district under Conn. Gen. Stat. § 7-324 were exempt when the district gave the landscaper a Governmental Agency E…
Did Connecticut Ruling 89-104 impose sales tax on land-planning and zoning-related services?
No. The listed land-planning services were nontaxable, including zoning studies, meeting representation, maps not included in land surveying, and land-use reports. DRS says AN 94(3) obsoleted the ruli…
How did Connecticut Ruling 89-103 tax graphic design for media advertising and for incorporation into printed materials?
Graphic-design receipts were taxable when supplied to advertising agencies for media advertising and when incorporated into brochures and other tangible items. Agency fees for media advertising were n…
Did the manufacturing exemption apply to janitorial work at a meat-packing plant when collected scraps and fat later entered the rendering process?
No. The service cleaned the plant's walls and floors, not the product being manufactured. Picking up scraps remained part of taxable janitorial work even though the plant later rendered and sold them …
Were labor charges to repair or recondition reusable steel drums exempt when the work was required by federal transportation rules?
Yes. Tax Code § 151.338 applied to steel-drum repair or reconditioning performed as set out in the cited federal transportation regulation, so the labor charge for repairing the drums was exempt.
Were green fees, yearly golf-course memberships, golf-cart rentals, and pull-cart rentals taxable when provided by a Texas governmental entity?
Governmental green fees and yearly memberships representing admission to the golf course were not taxable amusement services. Golf-cart and pull-cart fees were taxable rentals of tangible personal pro…
How did Texas tax septic-tank cleaning, grease-trap cleaning, waste hauling, and municipal dumping or landfill fees?
Septic-tank cleaning was nontaxable for homes and businesses, including hauling and the city sewer dumping fee. Sewer-connected commercial grease-trap cleaning was taxable unless it qualified as sched…
Could a customer buy services to industrial, commercial, or income-producing real property tax-free for resale under Connecticut Ruling 89-102?
Only if the purchasing company had a Connecticut seller's permit. The services could be resold, but a purchaser without the permit could not buy them tax-free on a resale basis. DRS says AN 2000(8) ob…
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