Declares that tastes vary (6)
I believe the answer is:
states
'declares' is the definition.
(I've seen this before)
'tastes vary' is the wordplay.
'vary' indicates anagramming the letters.
'tastes' anagrammed gives 'STATES'.
'that' is the link.
(Other definitions for states that I've seen before include "Announces" , "Conditions of American administrative units" , "gallery in ship" , "Proclaims" , "Says; conditions" .)