An act relating to sales and use tax on candy

This bill would change Vermont's sales tax rules to include candy as a taxable item, currently exempting it from the sales and use tax that applies to most food products. The legislation defines candy as sugar or sweetener-based preparations like bars, drops, or pieces made with chocolate, fruits, nuts, or other ingredients, while excluding flour-based items and products requiring refrigeration. Once enacted, candy purchases would be subject to the standard sales tax rate, and the change would take effect on January 1, 2024. This policy aligns Vermont's tax treatment of candy with the multistate Streamlined Sales and Use Tax Agreement.