In honor of this past Halloween, Janelle Commenga at the Tax Foundation issued a “candy” map that included how states are charging for groceries, candy and soda pop.

Of the 45 states and the District of Columbia that levy a state sales tax, 32 and DC exempt groceries from collections. These states tend to view groceries as essentials. Eleven of those states similarly exempt candy and soda. But 23 states treat candy or soda differently than groceries. These states are in essence saying candy and/or soda are not necessities that should be exempt from the sales tax base.

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Judy Vorndran can be reached at

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