Texas Comptroller of Public Accounts    STAR System


April 22, 2002

To:  **************

Dear **************:

Your e-mail to Gilbert Zamora regarding the exemption on vent hoods was 
assigned to me for response.  You refer to STAR letter number 9910798L, written 
by Kevin Koller.  In your scenario, you understand that the vent hood does not 
qualify because it is not a component part of a piece of qualifying 
manufacturing equipment.  You are not sure if the vent hood qualifies for 
pollution control.  

I researched the Texas Department of Health website and found that Texas Food 
Establishment Rules, Section 229.167h regarding mechanical ventilation states 
"If necessary to keep rooms free of excessive heat, steam, condensation, 
vapors, obnoxious odors, smoke, and fumes, mechanical ventilation of sufficient 
capacity shall be provided." A vent hood covering food-processing equipment 
such as a grill or fryer qualifies for the exemption provided in 151.318(a)(10). 
However, a vent hood or fan covering a steam table used to maintain food at 
serving temperatures does not qualify because it is not used during the actual 
processing operation as required in 151.318(a)(10).

A complete set of rules, along with the text of the Tax Code, and a wealth of 
other information are available through our web site at www.window.state.tx.us 
through the "Texas Taxes" window.

The Texas Department of Health site mentioned above is found at 

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

If I can be of further assistance, the e-mail address is 
tax.help@cpa.state.tx.us or you can call me at 1-800-531-5441, extension 
5-9913.  You may also write to Tax Policy Division, Comptroller of Public 
Accounts, P.O. Box 13528, Austin, TX 78711-3528. 


Elias Amaya
Tax Policy Division

Date: Wed, 17 Apr 2002 09:27:25 -0500
From: ************** <**************>
Subject: a question on restaurants...
Sender: ************** <**************>
To: Gilbert Zamora 
Reply-To: ************** <**************>
Message-ID: <**************>

Hi Gilbert, 

I called this morning to ask you a question. I have a restaurant that is trying 
to claim an exemption on a fan hood (vent hood) that they installed above a 
steam table.  I was reading a letter on the Star System (9910798L) by Kevin 
Koller, that gives two reasons for what a vent hood would qualify for an 

This case can not apply the first reason because is not a component part or an 
accessory of a qualifying piece of manufacturing equipment (steam table), it's 
installed on the ceiling.

But I don't know if it would qualify for the second reason...pollution control 
purposes, and how could they prove that (if they need to).

Thank you for your help, and if you can please call me or e-mail me back, I'll 
appreciate it.


DATE: 04/22/2002