Ezel / Tax Rulings / TX
TX 8709L0834A10 Sales and/or Use Tax (State,Local,MTA) 1987-09-01

Was Glister Anti-Plaque Chewing Gum taxable in Texas, or did it qualify as a food product?

Short answer: It was taxable. The letter said chewing gum was candy under Rule 3.293(a)(2), not a food product for sales-tax purposes.

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This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a taxpayer-specific September 1987 Texas Comptroller letter about one anti-plaque chewing-gum product. It says the opinion may change if the facts differ. Its candy-versus-food classification under the cited 1987 rule is historical; verify current definitions and product treatment. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Comptroller ruled that Glister Anti-Plaque Chewing Gum was taxable. Chewing gum was not treated as a food product for sales-tax purposes; Rule 3.293(a)(2) included it in the definition of candy.

What this means for you

The historical letter classified the product by the rule's candy definition despite its anti-plaque description. Its stated health-related feature did not change the tax result.

Common questions

Was the anti-plaque gum taxable? Yes.

Did the letter treat chewing gum as food? No.

How was it classified? As candy under Rule 3.293(a)(2).

Citations and references

  • Texas Comptroller Rule 3.293(a)(2), candy definition referenced by the letter

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

September 1, 1987

Dear ***:

Thank you for your recent letter concerning the taxability of "Glister
Anti-Plaque Chewing Gum."

This product is taxable. Chewing gum is not a food product for sales tax
purposes. It is included in the definition of candy in section (a)(2) of
Rule 3.293 which is enclosed for your reference.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call me at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write me at the Tax Policy Division.

Sincerely,
Julie Pesl
Tax Policy Division

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