Was Stretch Island Fruit Leather taxable as candy, confectionery, or snack food under the California rules applied in 1991?

Plain-English summary

Stretch Island Fruit Leather was a compressed, dried natural-fruit product made from fruit, fruit juices, and spices.

The supplied product contained no sugar, preservatives, artificial flavors, or artificial colors.

Assistant Chief Counsel concluded that it was neither candy or confectionery nor snack food under the California law then applied. The product was therefore nontaxable.

Common questions

What ingredients did the source identify?

Fruit, fruit juices, and spices.

What did the source say was absent?

Sugar, preservatives, artificial flavors, and artificial colors.

Why was the product nontaxable?

The letter classified it as neither candy or confectionery nor snack food.

Citations and references

• California law concerning candy or confectionery and snack food — applied without a statute, regulation, ruling, or case citation
• Redacted seller's August 30, 1991 letter requesting confirmation of the California tax status of Stretch Island Fruit Leather — referenced; not reproduced in the official PDF
• Stretch Island Fruit Leather as compressed dried natural fruit made with fruit, fruit juices, and spices and without sugar, preservatives, artificial flavors, or artificial colors — composition described; formula, ingredient specifications, labels, package, sample, tests, manufacturing records, invoices, and sales records not reproduced in the official PDF
• Possible later product sale, audit, assessment, refund claim, appeal, or other agency action — no follow-up or final outcome supplied in the official PDF

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/245-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/245-1075.pdf

Original ruling text

245.1075

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION
916-445-3723

September 6, 1991

[X]

Dear [X]:
This is in response to your letter of August 30, 1991.
We can confirm that your product, Stretch Island Fruit Leather, is not subject to California sales tax. Your product is a compressed, dried, natural fruit product. Ingredients include fruit, fruit juices, and spices. Your product does not contain sugar, preservatives, artificial flavors or colors. Your product is neither a “candy or confectionery” nor a “snack food” within the meaning of the California law. Your product is nontaxable. Very truly yours,

Gary J. Jugum
Assistant Chief Counsel
GJJ:sr