Halloween and Taxes

As I head home to hand out Halloween candy with my wife (a new life stage as our kids (high school freshman and sophomore) no longer need Dad walking the neighborhood trick or treating with them), I have been struggling to find a tax connection to Halloween.  The ever resourceful Kay Bell provides the answer with a wonderful post:  Tricks, Treats, and Taxes.  The tax angles?

• States that impose sales taxes on candy
• Proposals to impose various "fat taxes"