While Sweet Tarts and Smarties may seem similar due to their sweet and tangy flavors and chalky texture, they are not the same candy. Sweet Tarts, made by the Willy Wonka Candy Factory, are known for their more pronounced sweet and sour flavor profile, and come in several fruity flavors.
On the other hand, Smarties, produced by Smarties Candy Company, have a milder flavor and are often sold in a distinctive roll wrapped in clear plastic. The two candies also differ in shape and color variety.