Texas Motor Vehicle Parking and Storage Services Taxable.

In Texas, charges to store empty boat trailers, golf trailers, and motorcycle trailers, as well as mobile barbeque pits, are subject to sales tax as the provision of motor vehicle parking and storage. However, a charge to store an actual item on the trailer (boat-on-a-boat trailer, for example) is not subject to the state sales tax since the item being stored, not the trailer, is the item being stored. Additionally, charges to store camper shells, heavy equipment, and golf carts are not taxable either. (Texas Comptroller of Public Accounts, Letter 200403473L, Decided March 26, 2004)

Posted on June 15, 2004