Line an 8-inch square baking dish with parchment paper, leaving an overhang on two sides.

In a large saucepan, combine sugar, water, corn syrup, and kosher salt. Cook over medium-high heat until the mixture reaches 260°F (127°C) on a candy thermometer.

Remove from heat and stir in anise extract, black food coloring, baking soda, and ammonium chloride until well combined.

Quickly stir in flour until well combined.

Pour mixture into the prepared baking dish and spread evenly.

Let cool at room temperature until firm, about 2 hours.

Using the parchment overhang, lift the licorice out of the pan and transfer to a cutting board.

Cut the licorice into 1/2-inch wide strips and then into 1/2-inch pieces.