Taste receptor cells arise from local epithelium, not neurogenic ectoderm.

Abstract
Except for taste bud cells, all sensory receptor cells and neurons have been shown to originate from neurogenic ectoderm (i.e., neural tube, neural crest, or ectodermal placodes). Descriptive studies on taste buds indicate that they, however, may arise from local epithelium. To determine whether taste receptor cells originate from neurogenic ectoderm or from local epithelium, the tongues of X chromosome-inactivation mosaic mice were examined. Results of this analysis show that taste bud cells and their surrounding epithelium always match in terms of the mosaic marker. This suggests that taste cells and epithelial cells arise from a common progenitor and that taste receptor cells originate from local tissue elements. Since taste buds are widespread in the oropharynx, they lie in epithelium derived from both ectoderm and endoderm. Therefore, taste receptor cells can be induced in tissue from two different germ layers. Thus in terms of tissues of origin, taste receptor cells are unlike other cells with neuronal characteristics.