Ezel / Tax Rulings / TX
TX 9004L0997F13 Sales and/or Use Tax (State,Local,MTA) 1990-04-02

Were cooked marinated beef portions and whole chickens taxable when packaged, refrigerated, sold unheated, and provided without utensils?

Short answer: No. The Comptroller treated the refrigerated beef and chicken as not ready for immediate consumption because they were sold unheated and without utensils.

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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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

The seller cooked marinated beef portions and whole chickens, then packaged and refrigerated them before sale. The products were not sold heated, and the seller did not provide utensils.

The Comptroller treated those sales as nontaxable food because the meat was not sold ready for immediate consumption under Rule 3.293(a)(8).

Common questions

Did cooking the meat make it taxable? Not under these facts.

What facts supported exemption? The products were packaged, refrigerated, sold unheated, and provided without utensils.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

April 2, 1990

Dear ***:

We received your letter questioning the taxability of food sales
by your client. According to your letter, your client sells 1 1/2
to 3 pound portions of marinated beef and whole chickens, which
are cooked, packaged, and refrigerated until sold to the customer.
The meat is not sold in a heated state and no utensils are provided.

Your client's sales of the marinated beef and chicken are not
taxable for sales and use tax purposes because it is not sold
ready for immediate consumption. See section (a)(8) of the
enclosed Rule 3.293 on food products.

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

If you have any questions you may call or write Tax Correspon-
dence. You may call tool free 1-800-252-5555, or our regular
number is 512/463-4600. My extension is 3-4658.

Sincerely,
Sherry Buckley
Tax Correspondence

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