To close out the year on the lighter side of things we thought it might be fun to take a look back at some of the oddest tax laws enacted in 2010. This collection of the bizarre needs no prefacing and proves once and for all that truth is surely stranger than fiction. Enjoy!

CANDY: The State of Washington enacted legislation to tax candy made without flour. If you’re a fan of “Lemon Drops” then you had to dig deeper for your sugar fix. What’s that you say? You’re a “Twizzlers” person? Have no fear. They’re non-taxable.

BAGELS: Continuing with the food theme The State of New York tightened up its enforcement of taxes imposed upon prepared foods. Buy a whole bagel and take it with you and the transaction is non-taxable. Have the bagel shop slice it for you before you head out the door and the transaction becomes taxable.

CUPS & LIDS: The State of Colorado eliminated its exemption for non-essential packaging associated with the purchase of food and beverages. Cups are free from taxation but lids aren’t. Sure glad the state spends its time determining which parts of the beverage experience are and aren’t essential.

BELT BUCKLES: After filling up on candy and bagels and washing them down with a beverage of choice it’s time to loosen the ol’ belt buckle…or is it? Back to school time is when states typically provide a tax holiday on supplies and clothing. The State of Texas decided belts are tax-exempt but buckles aren’t. Should your pants fall down as a result there’s no need to worry as boots are tax-exempt.

HOT AIR BALLOONS: And finally we offer proof that politicians and legislators are full of hot air. The State of Kansas determined that sitting or standing in a tethered balloon is a taxable event while un-tethered balloons piloted “some distance downwind from the launching point” are not subject to sales taxes. The rationale?…piloted balloons constitute transportation and are subject to Federal taxes which supersede state law and prevent double taxation.