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Most sales of candy and confectionery are subject to sales tax. This bulletin outlines items that are considered candy and confectionery for sales tax purposes, as well as items that are not.
Candy and confectionery includes candy of all types, and similar products that are regarded as candy or confectionery based on their normal use or marketing. Candy and confectionery also generally includes preparations of fruits, nuts, popcorn, or other products in combination with chocolate, sugar, honey, candy, etc. Some examples of candy and confectionery include (note: any brand name product shown in italics is included as an example and is not to be construed as an endorsement of the product):
Candy and confectionery does not include:
In determining whether a product is taxable as candy or confectionery, or exempt as food, a number of factors are considered, including how the product is labeled, packaged, advertised, displayed, and sold. For example, pure maple sugar products are exempt as food unless displayed, labeled, or advertised as candy or confectionery. They are not candy merely because they are molded in the shape of a maple leaf or sold in individual quantities.
For information about sales tax on candy and other taxable foods purchased with coupons or food stamps, see Tax Bulletin Coupons and Food Stamps (TB-ST-140).
Sales of candy and confectionery are not taxable if:
the candy or confectionery is sold from a vending machine for 75¢ or less.
Candy and confectionery may be purchased for resale without payment of tax provided the purchaser gives the seller a properly completed Form ST-120, Resale Certificate. Sales tax is collected when the product is resold at retail.
Tax Law: Sections 1105(a)(1); 1115(a)(1); 1115(ff); and 1132(c)(1)
Regulations: Section 528.2
Publication 750, A Guide to Sales Tax in New York State
Beverages Sold by Food Stores, Beverage Centers, and Similar Establishments (TB-ST-65)
Coupons and Food Stamps (TB-ST-140)
Food and Beverages Sold from Vending Machines (TB-ST-280)
Food and Food Products Sold by Food Stores and Similar Establishments (TB-ST-283)
Listings of Taxable and Exempt Foods and Beverages Sold by Food Stores and Similar Establishments (TB-ST-525)
Recordkeeping Requirements for Sales Tax Vendors (TB-ST-770)