I actually work at Walmart, so I have some personal knowledge on this. When I started working, Illinois didn't tax food products. I believe this was in response to the Covid-19 pandemic, so it was a temporary law that has since expired, but it looks like Wisconsin still has something like that.
I am by no means a legal expert, so I do not know the full story on special circumstances and the lot, but the State of Wisconsin Department of Revenue simplifies it like so:
In general, the sale of food for human consumption is exempt, with the following exceptions as defined in sec. Tax 11.51(3), Wis. Adm. Code:
- Candy
- Dietary supplements
- Prepared food
- Soft drinks
Source: https://www.revenue.wi.gov/Pages/FAQS/pcs-topics.aspx
With these guidelines, potato chips would count as tax-exempt food. It doesn't include candy, though the exact qualifications for candy sometimes get tricky. I was not able to find any more specifics on what meets the requirements for being tax-exempt-- including the verdict on Viagra--, however the Milwaukee Journal Sentinel fact-checked the statement as true. They're bound to have people with more legal knowledge than me, so I trust their interpretation.
Here's the fact-check: https://www.jsonline.com/story/news/politics/politifactwisconsin/2023/11/03/fact-check-of-sen-agard-on-taxation-of-kit-kats-and-viagra/71414168007/
And here's their sources (which include the full laws):
Twitter, Senator Melissa Agard, July 27, 2023
Email exchange, Chandra Munroe, Communications Director for Office of Senator Melissa Agard, Oct. 11, 2023
Press release, “Senator Agard Introduces Menstrual Products Legislation,” Oct. 16, 2023
Tax 11.51 - Grocers' guidelist, (Accessed Oct. 11, 2023)
Tax 11.45 - Sales by pharmacies and drug stores, (Accessed Oct. 11, 2023)
Streamlined Sales Tax Governing Board, “Classification of products as candy or food or food ingredients,” (Accessed Oct. 11, 2023)
Office of Melissa Agard, “Senator Agard Introduces Bipartisan Legislation Exempting Menstrual Products and Diapers from State Sales Tax.” March 2, 2021
The purpose of the statement originally posted was to draw attention to how menstrual products are taxed as a "luxury product" when they are a necessity for people to be able to function in society without making every chair they sit on look like it's fresh off the set of the latest slasher film. If even junk food, candy, and Viagra are all considered necessity enough to not be taxed, then why should something like tampons be considered a luxury product. I'm going to stop talking now before I go into a full rant about this, but here's the press release of the statement.
https://legis.wisconsin.gov/senate/16/agard/media/1275/pr-senator-agard-introduces-bipartisan-legislation-exempting-menstrual-products-and-diapers-from-state-sales-tax.pdf