Indiana Code - Taxation - Title 6, Section 6-2.5-1-12

"Candy"

Sec. 12. "Candy" means a preparation of sugar, honey, or other
natural or artificial sweeteners in combination with chocolate, fruits,
nuts, or other ingredients or flavorings in the form of bars, drops, or
pieces. The term does not include any preparation:
(1) containing flour; or
(2) requiring refrigeration.

As added by P.L.257-2003, SEC.3.

Last modified: May 28, 2006