Ezel / Tax Rulings / TX
TX 8606L0741E12 Sales and/or Use Tax (State,Local,MTA) 1986-06-23

Was MLO Instant Milk and Egg Protein subject to Texas sales tax?

Short answer: No. The Comptroller classified MLO as a food supplement and said it was exempt from 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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 MLO Instant Milk and Egg Protein as a food supplement and said it was exempt from tax.

Common questions

Was MLO taxable? No.

How did the letter classify it? As a food supplement.

Source

Original ruling text

June 23, 1986

Dear ***:

Thank you for your letter of June 12, 1986, concerning tax on MLO
Instant Milk and Egg Protein.

MLO is a food supplement and is exempt from tax.

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. You may write us at
the Tax Administration Division.

Sincerely,

Tax Administration Division

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