Is it as archane as NY Sales tax?
In NY Food is not taxable-- unless it is prepared food, ready to eat immediatley-- and cost more than $1.

So a $1 hot dog can (and should) be taxed-- but a frozen TV dinner-- any price no tax. but a ready cooked BBQ chicken at the deli counter -- Taxed! but slice meat at the deli counter? not taxed (since it is presumed that the meat will be put into sandwiches-- so its food, but not in a ready to eat form (even though you could just eat a slice of cheese or salami!)

More interesting is Candy is taxed (not food) but peanuts and raisens-- not taxed-- food items
so chocolate covered peanuts (goobers) and chocolate covered raisens (raisenettes?)
Chocolate covered peanuts are taxed as candy, but chocolate covered raisens are not! (why? who knows!)