According to Illinois lawmakers, the definition of “candy” is specifically tied into the absence of flour. Take Whoppers for example. In Illinois, those malted milk balls contain flour, which means they are purchased and taxed as a regular food item. A package of lemon drops, on the other hand, lacks flour as an ingredient and comes with a 5 percent higher sales tax than traditional food (for a total tax of 6.25 percent).
Maryland: Flush Tax