Change in Taxability of Snack Items
TEXAS – Snack foods will be exempt from sales tax, starting Sep. 1, 2013, unless sold through a vending machine or in individual-sized portions. If sold through vending machine or individual-sized portions, they will be taxable, no matter where they are sold.
Snack foods included are:
- Breakfast bars, granola bars, nutrition bars, protein bars, sports bars or yogurt bars, unless they are labeled and marketed as candy;
- Snack mix and trail mix;
- Nuts, unless candy coated;
- Popcorn; and
- Chips, crackers or hard pretzels.
The following are not considered snack foods for sales tax purposes and are taxable regardless the portion size:
- Candy;
- Gum; and
- Soft drinks.
Individual-size packages are labeled as one serving or less than 2.05 ounces (if package does not state servings.)
