Ezel / Tax Rulings / TX
TX 8712L0848D10 Sales and/or Use Tax (State,Local,MTA) 1987-12-08

Did Texas classify coffee, hot chocolate, and 100% pure juice as soft drinks, and gum and breath mints as candy?

Short answer: Coffee, hot chocolate, and 100% pure juice were not classified as soft drinks. Gum and breath mints were classified as candy. The body does not state a tax rate or expressly decide the broader sports-drink and 100%-tax claims in the STAR caption.

Apply this to your situation

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 December 1987 Texas Comptroller letter based on two product-classification questions. It says the opinion may change if the facts differ. Although the STAR caption mentions sports drinks and items taxed at 100%, the operative letter only answers whether three beverages were soft drinks and whether gum and breath mints were candy; it states no rate and gives no sports-drink holding. Product definitions and vending-machine rules may have changed substantially; verify current law. STAR documents may no longer represent current policy even when not marked superseded.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 answered two classification questions:

  • Coffee, hot chocolate, and 100% pure juice were not considered soft drinks.
  • Gum and breath mints were considered candy.

The letter does not state the resulting tax rate, discuss sports drinks, or say that all receipts were taxable. Those broader ideas appear only in the STAR caption, not in the operative body.

What this means for you

The historical letter supports only the listed product classifications. Any tax consequence must be checked under the law applicable to the transaction and product at issue.

Common questions

Was coffee a soft drink? No.

Were hot chocolate and 100% pure juice soft drinks? No.

Were gum and breath mints candy? Yes.

Did the letter decide how sports drinks were taxed? No.

Did it impose a 100% tax rate or tax 100% of vending receipts? The body states neither conclusion.

Citations and references

  • No statute or administrative rule is cited in the letter text.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TX 78774

BOB BULLOCK
Comptroller December 8, 1987

Dear *:

Thank you for your recent letter which is restated in part with responses
below:

Question

1) Are coffee, hot chocolate, and 100% pure juice considered soft
drinks?

Response: No

2) Would gum and breath-mints be considered a candy?

Response: Yes

This opinion is based upon the facts you presented. If there are
additional or
different facts, this 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,
Al Van Allen
Tax Policy Division

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