Art Rosen was quoted in the May 15 issue of Sales & Use Tax Monitor in an article regarding the complexity of sales tax compliance in the state of New York. "The rules are so arcane," Mr. Rosen said. "It makes it so difficult. In New York, a Twix bar is taxable if it's on the shelf with candy and exempt if it's on the shelf with cookies. Little marshmallows are used for cooking and therefore exempt, but big marshmallows are considered candy and therefore taxable," he added.