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Grocers - How Do Wisconsin Sales and Use Taxes Affect Your Operations?

or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. ‘Candy’ does not include a preparation that con- tains flour or that requires refrigeration.”

peaches do not require refrigeration before they are opened. However, once opened, the sliced peaches are required to be refrigerated. There- fore, the cans of sliced peaches do not meet the

definition of “candy.”

To be “candy,” an item must be sold in the form of a bar, drop, or piece. Products that are not sold in the form of bars, drops, or pieces are not “can- dy.” Common examples of items that are not “candy” because they are not sold in the form of bars, drops, or pieces include cotton candy, pixie sticks, spray candy, frosting in containers, and cake icing in tubes.

Natural and artificial sweeteners include corn syrup, dextrose, invert sugar, sucrose, fructose, sucralose, saccharin, aspartame, stevia, fruit juice concentrates, molasses, evaporated cane juice, rice syrup, barley malt, honey, maltitol, and aga- ve.

If the ingredient label on the product specifically lists the word “flour,” the product is not “candy.” Flour substitutes are not “flour” for purposes of determining whether a product meets the defini- tion of candy.

Items that require refrigeration are not “candy.” However, items that meet the definition of candy but which are sold frozen or refrigerated for the preference of the customer or retailer are still “candy.”

Example: A grocery store sells candy bars at room temperature or from a refrigerated dis- play case. The candy bars are not required to be refrigerated. Since the candy bars are not required to be refrigerated, the sales of both types of candy bars (candy bars sold at room temperature and candy bars sold from the re- frigerated display case) meet the definition of “candy.”

Items that do not require refrigeration before they are opened, but require refrigeration after they are opened, are not candy.

Example: A grocery store sells cans of sliced peaches in heavy syrup. The cans of sliced

B.

“Dietary supplement”

is

defined

in

sec. 77.51(3n), Wis. Stats., to mean a product other than tobacco, that is intended to supplement a person’s diet, if all of the following apply:

(1) The product contains a vitamin, mineral, herb or other botanical, amino acid, dietary sub- stance that is intended for human consumption to supplement the diet by in- creasing total dietary intake, concentrate, metabolite, constituent, or extract, or any combination thereof.

(2) The product is intended for ingestion in tab- let, capsule, powder, soft-gel, gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not represented as conven- tional food and is not represented for use as the sole item of a meal or diet.

(3) The product is required to be labeled as a die- tary supplement as required under 21 CFR 101.36.

Dietary supplements can be identified by the “Supplement (al) Facts” box found on the label as required by 21 CFR 101.36, as opposed to a “Nu- trition (al) Facts” box found on the labels of other foods and food ingredients.

Dietary supplements include antioxidants, bee pollen, enzymes, garlic capsules, ginseng tablets, herbal supplements, immune supports, lecithin capsules, metabolic supplements, vitamins and minerals, and zinc lozenges.

C. “Food and food ingredient” is defined in sec. 77.51(3t), Wis. Stats., to mean “…a sub- stance in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for inges- tion, or for chewing, by humans and that is ingested or chewed for its taste or nutritional value. ‘Food and food ingredient’ does not in- clude alcoholic beverages or tobacco.”

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