Ezel / Tax Rulings / TX
TX 8803L0882B09 Sales and/or Use Tax (State,Local,MTA) 1988-03-23

Was mesquite, hickory, or pecan wood used by restaurants to cook food for sale exempt from Texas sales tax?

Short answer: Yes. Wood used to cook food for sale qualified for exemption, provided the seller obtained a properly completed exemption certificate from the purchaser.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 1988 Texas Comptroller of Public Accounts letter concerning mesquite, hickory, and pecan cooking wood, published on STAR. Its exemption and certificate requirements reflect the guidance stated when issued; verify current food-production and exemption-certificate law before applying it today. Letters on STAR can support detrimental reliance only for the taxpayer directly issued the letter and may no longer represent current policy. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional.
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 said mesquite, hickory, and pecan wood used by restaurants to cook food for sale qualified for sales-tax exemption.

The seller had to obtain a properly completed exemption certificate from the purchaser instead of collecting tax.

What this means for you

The historical exemption depended on the wood's use in cooking food for sale and on documentation from the restaurant purchaser.

Common questions

Was restaurant cooking wood taxable? No, under the stated use.

What documentation was required? A properly completed exemption certificate.

Citations and references

The letter did not cite a rule or statute by number.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 23, 1988

Dear *:

Thank you for your letter concerning taxability of mesquite, hickory, and
pecan wood used in restaurants for cooking food.

The wood used in cooking food for sale qualifies for exemption from sales
tax.
A properly completed exemption certificate must be obtained from the
purchaser
in lieu of 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 our
toll-free
number 1-800-531-5441. The regular number is 512/463-4600. You may
write me
at the Tax Policy Division.

Sincerely,
(Mrs.) Jo Ann Dieck
Tax Policy Division

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