The Department of Taxation and Finance had issued an Advisory Opinion concluding that edible gummy drinking cups are subject to sales and use tax as confections. The cups are composed of pectin, evaporated cane sugar, natural flavors and colors, come in five flavors – lime, lemon, bitter, vanilla, and pepper – and, although this is not specified in the opinion, appear to be marketed as cups to hold alcoholic beverages. Based on the product’s ingredients, such as evaporated cane sugar and pectin, and the fact that they are advertised as “all natural pectin confections,” the Department concluded they were not exempt as food but subject to tax as candy and confectionery under Tax Law § 1115(a)(1)(i). Advisory Opinion, TSB-A-12(29)S (N.Y.S. Dep’t of Tax. & Fin., Oct. 24, 2012).