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Ezel / Tax Rulings / TX
TX 8609L0761D01 Sales and/or Use Tax (State,Local,MTA) 1986-09-29

Was Barley green, made from dried barley-plant juice, brown rice, and kelp, subject to Texas sales tax?

Short answer: No. The Comptroller classified Barley green as a powdered food product and therefore exempted it from Texas sales tax.

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This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Comptroller classified Barley green, a product made from dried juice of barley plants, brown rice, and kelp, as a powdered food product. It was therefore exempt from Texas sales tax.

Common questions

Was Barley green taxable? No.

How did the letter classify it? As an exempt powdered food product.

What ingredients did the letter identify? Dried juice of barley plants, brown rice, and kelp.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

September 29, 1986

Dear ***:

Thank you for your letter of September 12, 1986 concerning the taxability
of Barley green.

Barley green, made from the dried juice of barley plants, brown rice and
kelp, is exempt from sales tax as a powdered food product.

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

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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