Texas Comptroller Determines Taxability of Taxpayer’s Charges for Frac Sand Handling, Storage System

The Texas Comptroller of Public Accounts issued a private letter ruling determining that taxpayer’s charges for a modular frac-sand handling and storage system are not subject to Texas sales tax but are subject to the oil well servicing tax when provided as part of a fracking service. [Tex. Comptroller of Pub. Accts., Decision No. 202501012L, 01/817/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.