As of May 1, soda pop and candy -- "a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruit, nuts, or other ingredients or flavoring in the form of bars, drops or pieces," according to the Colorado Department of Revenue -- are no longer exempt from the 2.9 percent state sales tax.
Unless the candy contains flour, in which case the legislature doesn't consider it candy at all. Which means that if you want to save your pennies, you should switch your candy allegiances to Kit Kit (wheat flour is the second ingredient, right after sugar) or Twix, or Hershey's Cookies 'n' Creme (although regular Hershey bars are not exempt) or Twizzlers (wheat flour is listed second, right after yummy corn syrup).
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Like other grocery-store foods, these items will continue to be exempt from the sales tax. Why? Don't ask -- just eat.