Ezel / Tax Rulings / TX
TX 9101L1067E11 Sales and/or Use Tax (State,Local,MTA) 1991-01-21

Was BARLEYGREEN powder made from barley-leaf juice, brown rice, and kelp exempt from Texas sales and use tax?

Short answer: Yes. The Comptroller classified BARLEYGREEN as a powdered food product and said Texas sales tax did not need to be collected on its sale.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

BARLEYGREEN was a powdered product made from dried juice of young barley leaves with small amounts of brown rice and kelp. The Comptroller classified it as a powdered food product exempt from Texas sales and use tax.

The seller therefore did not need to collect Texas tax on sales of the product. The letter expressly declined to address tax treatment in any other state.

What this means for you

Under the facts presented in 1991, the product's classification as powdered food made the Texas sale exempt. The ruling did not discuss other formulations or other states.

Common questions

Was BARLEYGREEN taxable in Texas? No.

What was in the product? Dried juice of young barley leaves with small amounts of brown rice and kelp.

Why was it exempt? The Comptroller classified it as a powdered food product.

Did the letter address other states? No.

Citations and references

  • No statute or administrative rule is cited in the ruling text.

Source

Original ruling text

January 21, 1991

***:

Thank you for your letter questioning the application of Texas sales
and use taxes to a product called BARLEYGREEN which is a powdered
product made from the dried juice of young barley leaves with small
amounts of brown rice and kelp.

BARLEYGREEN is exempt from Texas sales and use tax as a powdered food
product. It is not necessary to collect Texas tax on sales of this
product in Texas. I cannot comment regarding the application of tax on
this product in any other state.

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

You may also write to Tax Administration Division, Comptroller of
Public Accounts.

Sincerely,

Tax Administration Division

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