Table 1.

Definitions

Term(s)	Food Drug & Cosmetic Act	USDA Definition	State tax law definitions
“Food”	“The term “food” means (1) articles used for food or drink for man or other animals, (2) chewing gum, and (3) articles used for components of any such article.”66	SNAP Program Definition: “Food” means any food or food product for home consumption and seeds and plants for use in gardens to produce food for the personal consumption of the eligible household except it does not include alcoholic beverages, tobacco, hot foods or hot food products ready for immediate consumption other than those authorized pursuant to clauses that allow for prepared meals for specific persons, and for certain people living in Alaska, equipment necessary for subsistence hunting and fishing.67	Most states have no definition. States that align the definition of “food” for tax purposes with the “Federal Food Stamp Program,” sometimes with exceptions: MO,68 NM,69 SC,70 VA,71 CO.72
“Soft Drinks” and related beverage definitions	No Definition	Dietary Guidelines for Americans 2010 Definition of “sugar- sweetened beverages:” “Liquids that are sweetened with various forms of sugars that add calories. These beverages include, but are not limited to, soda, fruit ades and fruit drinks, and sports and energy drinks.”73	Most Common: “‘Soft drinks’ means nonalcoholic beverages that contain natural or artificial sweeteners. ‘Soft drinks’ do not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume.” CO,74 CT,75 IL,76 IA,77 IN,78 KY,79 MN,80 NJ,81 NC,82 ND,83 OH,84 RI,85 WA,86 WV,87 WI.88 WA State’s Department of Revenue interpreted this definition to include sports drinks, energy drinks, sweetened tea, lemonade, soda, tonic water, flavored water with sweeteners, and juice drinks with 50% or less fruit juice.89 DC uses a similar definition to the one above but does not tax any juice and specifies that coffee, coffee substitutes, cocoa, or tea are not taxed.90 Florida’s “soft drinks” definition includes beverages “commonly referred to as a ‘soft drink,’” or any noncarbonated drink made from milk derivatives or tea, if sold in cans or similar containers.91 Texas defines “carbonated and noncarbonated packaged soft drinks” as “nonalcoholic beverages that contain natural or artificial sweeteners.”92 New York93 and Maine53 define soft drinks to include soft drinks, sodas or beverages ordinarily dispensed at soda fountains. Maine also taxes iced tea and coffee.94 New York additionally taxes fruit drinks (whether or not carbonated) that contain less than 70% juice.93 New York State’s Department of Taxation and Finance interprets its definition to additionally include flavored waters, flavored beverages (e.g., chocolate, vanilla, strawberry Yoo-hoo) non-alcoholic cocktail mixes and other drink mixes, energy drinks, and sports drinks.95 Pennsylvania taxes all nonalcoholic beverages, whether carbonated or not, made with or without syrup, “such as soda water, ginger ale, Coca Cola, lime cola, Pepsi cola, Dr. Pepper, fruit juice, orangeade, lemonade, root beer, or any and all preparations, commonly referred to as ‘soft drinks,’” except not included are fruit or vegetable juices/concentrates “containing not less than” 25% juice, coffee, coffee substitutes, tea, cocoa, milk or non- carbonated drinks made from milk derivatives.96 No definition: CA (carbonated beverages taxed),97 MD (soft drinks, carbonated beverages taxed).98
“Candy”	No definition	No definition	Most Common: “Candy” means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. “Candy” shall not include any preparation containing flour and shall require no refrigeration. CO,74 IL,76 IA,77 KY,79 MN,80 NJ,81 NC,82 ND,83,99 RI,85 TN,100 WI.88 According to the SSTUA, some products covered include: breath mints, chocolate chips, chocolate covered pretzels, candy apples, marshmallows, gum, caramel corn.101 New York defines candy and confectionery to include, without limitation, candy of all types; chocolate (plain or mixed with other products); glazed or sugar- coated fruits, nuts, peanuts, popcorn or other products; chewing gum; mints; lollypops; fruit flavored sticks; fruit drops; licorice; pastilles; cotton candy; marzipan; halvah and any similar product regarded as candy or confectionery based on its normal use or as indicated on the label or in the advertising thereof.102 Florida’s defines “Candy and any similar product regarded as candy or confection, based on its normal use, as indicated on the label or advertising thereof.”91 Maine’s statute does not define candy or confections,53 but the Maine Revenue Service definition follows: Candy includes products “traditionally be considered candy or candy bars,” including “bars primarily containing candy or chocolate, such as Twix® bars and Kudo® bars,” or any “jelly-like” substance primarily containing sugar, corn syrup, or a sugar derivative, such as Gummie Bears® and jelly beans will be considered candy and subject to tax. “Primarily containing” is considered to be the first ingredient listed on the list of ingredients in the product. (If the first ingredient is fruit or fruit juice/extract, it is not subject to the tax. Granola and snack bars that list granola, cereal, oats or fruit as the primary ingredient would not be considered candy even if they are chocolate covered.) “Candy and confections also include snack foods such as popcorn, potato chips, nuts, raisins, pretzels, etc., that are coated with chocolate, yogurt, caramel, or carob. Candied and glazed fruit, fudge, chewing gum and breath mints are also considered confections subject to tax.”103 No definition of candy or confections: MD,98 CT,75 IN,104 TX.92