I'm purchasing candy for the employees in our office during Halloween. I'm wondering whether or not I should be paying sales tax on all of the different types of candies I'm buying?

You will most likely have to pay sales tax to the vendor as the sales of candy and confections are subject to sales tax in New York. There is an exception though. Any confections that are marketed for use in cooking are exempt from sales tax. To determine its use, the tax regulators will refer to the method used in packaging and advertising products, including the kind and size of the container used. Thus, in most cases, Halloween candy will be subject to sales tax. Examples of items which are not subject to sales tax in New York are chocolate morsels, glazed fruit, candy sprinkles, and butterscotch morsels. If you're utilizing any of these items for cooking food for your employees, you should not be subject to sales tax.