Ezel / Tax Rulings / TX
TX 9804276L Sales and/or Use Tax (State,Local,MTA) 1998-04-06

Are chocolate and strawberry flavored Nestle Quik (drink-mix) products exempt from Texas sales tax as food products?

Short answer: Yes. The Comptroller confirmed both the chocolate and strawberry flavored Nestle Quik products are exempt from Texas sales tax as food products.

Apply this to your situation

This page answers the general question as of 1998. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1998
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

A taxpayer asked the Comptroller specifically about the sales tax treatment of chocolate and strawberry flavored Nestle Quik — a flavored drink-mix product. The Comptroller's answer was short and direct: both flavors of the product are exempt from Texas sales tax as food products.

What this means for you

Grocery and convenience retailers selling flavored drink mixes

Chocolate and strawberry Nestle Quik are confirmed exempt as food products under Texas sales tax rules. If you carry similar flavored drink-mix products, this letter is a useful data point, though you should confirm each specific product's classification independently since exemption determinations are product- and fact-specific.

Accountants and tax professionals

This is a narrow, product-specific ruling with no statutory citation in the letter itself — it simply confirms the Comptroller's classification of a named consumer product as exempt food, consistent with Texas's general food-for-home-consumption exemption approach.

Common questions

Q: Is chocolate flavored Nestle Quik exempt from Texas sales tax?
A: Yes, per this letter.

Q: Is strawberry flavored Nestle Quik also exempt?
A: Yes — both flavors were confirmed exempt as food products.

Q: Can I rely on this letter for a different flavored drink-mix product?
A: No. This ruling is specific to the named Nestle Quik products, and the letter notes the opinion could change on additional or different facts.

Citations and references

No specific statute or rule number was cited in this letter; it applies Texas's general sales tax exemption for food products to a specific named consumer product.

Source

Original ruling text

April 6, 1998

Dear **:

Thank you for your request for sales tax information.

You ask specifically about the taxability of chocolate and strawberry flavored
Nestle Quik.

Response: These Nestle Quik products are exempt from sales tax.

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

If you have any questions, please do not hesitate to call one of our tax
specialists toll free at 1-800-252-5555. The direct number is 512/463-4600. You
may also write to Tax Policy Division, Comptroller of Public Accounts.

Sincerely,

Joan Hale
Tax Policy Division

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