To help the state's shop owners decipher whether the candy sitting on their shelves will be subject to the state's sales tax starting June 1, the Department of Revenue (DOR) has created a list of which candies failed the tax exempt lottery.
The good news, around 260 candies are still exempt from the sales tax. The bad news, more than 3,000 aren't.
So what qualifies as taxable candy?
According to Section 901 of SB 6143:
"'Candy' means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. 'Candy' does not include any preparation containing flour and does not require refrigeration."
There you have it, clear as fudge! .
For the current list of taxable candies click here.
The DOR list includes this disclaimer:
"This list identifies taxable candy products and exempt products that are similar to candy. The Department will update the list periodically. The list is not all-inclusive. If a product that appears to be candy is not on the list, you can request a binding ruling from the Department."
