Table 2.
Snack Foods
| State | Examples of State Tax Law Definition Without a Corresponding Tax | State | Repealed State Tax Laws’ Definition |
|---|---|---|---|
| Texas | Does not tax “snack items” but defines it to include: (1) breakfast bars, granola bars, nutrition bars, sports bars, protein bars, or yogurt bars, unless labeled and marketed as candy; (2) snack mix or trail mix; (3) nuts, unless candy-coated; (4) popcorn; and (5) chips, crackers, or hard pretzels.92 | DC 1999 law | “Snack food” includes, but is not limited to, potato chips and sticks; corn or tortilla chips; pretzels; cookies; popped popcorn; pork rinds; cheese puffs and curls; crackers; fabricated snacks; snack cakes and pies, such as donuts, cake and pie slices, and other pastries that are baked or fried in, or sliced into, individual serving sizes; candy; chewing gum; nuts and edible seeds; marshmallows; mixtures that contain one or more snack foods; soft drinks; and fruit or vegetable drinks that contain less than 15% natural fruit or vegetable juice by volume. “Snack food” includes only those items that are sold suitable for consumption without further processing such as heating, cooking, or thawing.90 |
| Maryland | Does not tax “snack food” but defines it to include: (i) potato chips and sticks; (ii) corn chips; (iii) pretzels; (iv) cheese puffs and curls; (v) pork rinds; (vi) extruded pretzels and chips; (vii) popped popcorn; (viii) nuts and edible seeds; or (ix) snack mixtures that contain one or more of the foods listed above.98 | Maine 1999 law | “Snack food” means any item that is ordinarily sold for consumption without further preparation or that requires no preparation other than combining the item with a liquid; that may be stored unopened without refrigeration, except that ice cream, ice milk, frozen yogurt and sherbet are snack foods; that is not generally considered a major component of a well-balanced meal; and that is not defined in this section as a grocery staple. “Snack food” includes, but is not limited to, corn chips, potato chips, processed fruit snacks, fruit rolls, fruit bars, popped popcorn, pork rinds, pretzels, cheese sticks and cheese puffs, granola bars, breakfast bars, bread sticks, roasted nuts, doughnuts, cookies, crackers, pastries, toaster pastries, croissants, cakes, pies, ice cream cones, marshmallows, marshmallow creme, artificially flavored powdered or liquid drink mixes or drinks, ice cream sauces including chocolate sauce, ready-to-eat puddings, beef jerky, meat bars and dips.53 |