Ezel / Tax Rulings / TX
TX 9001L0977A01 Sales and/or Use Tax (State,Local,MTA) 1990-01-29

Was nutritional or science-diet dog food exempt from Texas sales tax when prescribed by a veterinarian?

Short answer: Yes, when sold under a veterinarian's oral or written prescription. A pet-shop sale without such a prescription was taxable.

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This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Dog food described as nutritional or a science diet was exempt when sold under a veterinarian's oral or written prescription.

The same food was taxable when sold by a pet shop without an oral or written veterinary prescription.

Common questions

Did the prescription have to be written? No. The letter accepted an oral or written prescription.

Was all nutritional dog food exempt? No. The exemption depended on the veterinary prescription.

Was an ordinary pet-shop sale taxable? Yes, unless supported by the prescription described.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

January 29, 1990

Dear *:

Thank you for your recent letter regarding the taxability of dog food.

Dog food, whether called nutritional or science diet, is exempt
when sold under an oral or written prescription by a veterinarian,
but taxable when sold by a pet shop unless sold under an oral or
written prescription from a veterinarian.

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 additional information, you may
call me toll-free at 1-800-252-5555, extension 5-0330. The
regular number is 512/463-4600, or write me at Tax Correspondence,
Comptroller of Public Accounts.

Sincerely,
Bettie U. Peterson
Tax Correspondence Division

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