Starting in October through the end of each year, there is an increase in purchases of holiday costumes, decorations and candy. A question that comes up is: are these items are taxable when purchased for home use?
- Candy. The purchase of candy, even if for home use, is taxable. Details on other food items and whether they are taxable can be found in publication FYI Sales 4.
- Costumes, Decorations, and other Holiday Items. These items are tangible and therefore are taxable.
For more information on sales taxes, please see our list of FYI publications.