Prepared by the Hunter College NYC Food Policy Center and Food & Society at The Aspen Institute
Facts and Data on Sugar-Sweetened Beverages & Sugar Taxes:
- Americans consume more than the recommended 6 teaspoons (25 grams or 100 calories) of added sugar per day for women and 9 teaspoons (36 grams or 150 calories) for men by the American Heart Association.
- The average American consumes 17 teaspoons (71.14 grams) of added sugar every day.
- On average, Americans consume 57 pounds of added sugar per person, per year.
- Added sugars are abundant–68 percent of all processed foods contain added sugar.
- Added sugars contribute to obesity–approximately 40 percent of Americans are obese.
- Obesity impacts some groups more than others. Hispanics (47.0 percent) and non-Hispanic blacks (46.8 percent) had the highest age-adjusted prevalence of obesity, followed by non-Hispanic whites (37.9 percent) and non-Hispanic Asians (12.7 percent).
- Diet-related diseases, such as heart disease and diabetes are among the leading causes of death in the United States, and added sugars increase the risk of death from cardiovascular disease.
- The average amount of added sugars in kids’ meals at fast-food chain restaurants exceeded the WHO’s proposed daily sugar recommendation.
What is a Sugar Tax?
Public health experts have recognized that sugar-sweetened drinks contribute significantly to poor diet, decreased community health, and unjust health disparities. Across the country and the world, governments are addressing sugar-sweetened beverage consumption with “sugar taxes” or “soda taxes.”
The purpose of a sugar tax is to increase the cost of sugar-sweetened beverages in order to promote a decreased consumption, improve nutrition, and reduce obesity and chronic disease.
Defining Beverages Subject to the Tax
Sugar-sweetened beverages, sometimes referred to as ‘sugary drinks’ include any non-alcoholic beverage that contains added caloric sweeteners. Different and specific beverages subject to the tax will vary and is specific to the country, state, or city ruling. The beverages generally included to be taxed include: non-diet sodas, fruit drinks (with the exception of 100% fruit juices), sports drinks, energy drinks, and sweetened coffee and tea beverages.
Resource Websites
- Center for Science in the Public Interest: Soda Tax
- Health Taxes to Save Lives: Employing Effective Excise Taxes on Tobacco, Alcohol, and Sugar Beverages
- Taxing Sugary Beverages Makes Sense of Our Health
- Change Lab Solutions: Sugary Drink Strategy Playbook
- Model Sugary Drink Tax Legislation: ChangeLab Solutions
- A Legal and Practical Guide for Designing Sugary Drink Taxes: ChangeLab Solutions
- Food Politics: Sugar-Sweetened Beverage Tax Toolkit
- Sugary Drinks Distributor Tax Advisory Committee
- Using Price Policies to Promote Healthier Diets (World Health Organization)
- Revenue Calculator for Sugary Drink Taxes
- Healthy Food America: Sugar Advocacy Toolkit
- Sugary Drink Taxes Around the World Map
- Sugary Drink Taxes in the United States Map
- A Roadmap for Success: Sugary Drink Tax Campaigns (Action for Healthy Food)
- Compare Tax Policies: A Quick Start Guide (Action for Healthy Food)
- Building Blocks for Success: A Guide for Developing Healthy Beverage Programs (Public Health Law Center)
- Implementing Taxes on Sugar-Sweetened Beverages: An Overview of Current Approaches and the Potential Benefits for Children (Unicef)
- SugarScience: Healthy Beverage Initiative Resources
Position Papers
- Using the Tax System to Encourage Healthy Choices: Implementing a Sugar-Sweetened Beverages Tax in the Northwest Territories Discussion Paper (Government of Northwest Territories, Canada 2019)
- Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada (Dietitians of Canada 2016)
Research and Evidence for Sugar Taxes
- Sugary Drink Taxes Reduce Consumption, Major Review Shows (University of Otago 2019)
- Three Years Into Soda Tax, Sugary Drink Consumption Down More Than 50 Percent in Berkeley (University of California – Berkeley 2019)
- Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence (Journal of Economic Perspectives 2019)
- Association of a Beverage Tax on Sugar-Sweetened and Artificially Sweetened Beverages with Changes in Beverage Prices and Sales at Chain Retailers in a Large urban Setting (JAMA 2019)
- Taxes on Sugar-Sweetened Beverages Reach a Turning Point (Clinical Chemistry 2018)
- Why Tax Sugar Sweetened Beverages? (Journal of Pediatric Gastroenterology and Nutrition 2017)
- Sugars and Health: A Review of Current Evidence and Future Policy (Proceedings of the Nutrition Society 2017)
- The Impact of a Tax on Sugar-Sweetened Beverages According to Socio-Economic Position: A Systematic Review of the Evidence (Public Health Nutrition 2016)
- Sugary Beverage Tax Policy: Lessons Learned From Tobacco (American Journal of Public Health 2014)
- By Ounce or By Calorie: The Differential Effects of Alternative Sugar-Sweetened beverage Tax Strategies (American Journal of Agricultural Economics 2014)
- The Sugar-Sweetened Beverage Wars: Public Health and the Role of the Beverage Industry (Current Opinion in Endocrinology, Diabetes, and Obesity 2013)
- Taxing Sugar-Sweetened Beverages: Not a “Holy Grail” But a Cup At Least Half; Comment on “Food Taxes: A New Holy Grail?” (International Journal of Health Policy and Management 2013)
Policy Standpoint: Sugar Taxes
- Political and Public Acceptability of Sugar-Sweetened Beverage Tax: A Mixed-Method Systematic Review and Meta-Analysis (International Journal of Nutrition and Physical Activity 2019)
- Global Patterns in Price Elasticities of Sugar-Sweetened Beverage Intake and Potential Effectiveness of Tax Policy: A Cross-Sectional Study of 164 Countries by Sex, Age, and Global-Income Decile (BMJ Open 2019)
- Designing Better Sugary Drink Taxes (Science 2019)
- Corporations’ Use and Misuse of Evidence to Influence Health Policy: A Case Study of Sugar-Sweetened Beverage Taxation (Global Health 2019)
- Soda Taxes: The Importance of Analysing Policy Processes (International Journal of Health Policy Management 2018)
- Sugar, Tobacco, and Alcohol Taxes to Achieve the SDGs (Lancet 2018)
- Taxation of Sugar Sweetened Beverages and Unhealthy Foods: A Qualitative Study of Key Opinion Leaders’ Views (Israel Journal of Health Policy Research 2018)
- Big Food and Soda Versus Public Health: Industry Litigation Against Local Government Regulations to Promote Healthy Diets (Fordham Urban Law Journal 2018)
- Sugary Drink Taxes: Responding to Industry Arguments Brief (Healthy Food America 2018)
- Sugar-Sweetened Beverage Taxes: Industry Response and Tactics (Yale Journal of Biology and Medicine 2018)
- State Uniformity Doctrines and Sugary Drink Taxes: Issue Brief (Public Health Law Center at Mitchell Hamline School of Law 2017)
- The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior (International Journal of Health Policy and Management 2017)
Sugar Taxes and Impacts on Chronic Disease and Obesity Prevention
- Tax Foods High in Sugar and Salt to Improve Nation’s Health, CMO Urges (BMJ 2018)
- Effectiveness of Sugar-Sweetened Beverages Taxes to Reduce Obesity: Evidence Brief for Policy (Medwave 2017)
- Impact of Sugars and Sugar Taxation on Body Weight Control: A Comprehensive Literature Review (Obesity 2016)
- Taxes on Sugar Sweetened Beverages to Reduce Overweight and Obesity in Middle-Income Countries: A Systematic Review (PLoS One 2016)
- Health Committee Backs Sugar Tax on Soft Drinks in Fight Against Child Obesity (BMJ 2015)
- Public Opinion on Nutrition-Related Policies to Combat Child Obesity, Los Angeles County, 2011 (Preventing Chronic Disease 2014)
- Soda Tax Win Brings Hope to Diabesity Campaigners (Public Health Research and Practice 2014)
- Promotion of Healthy eating Through Public Policy: A Controlled Experiment (American Journal of Preventive Medicine 2013)
- Taxing Sugary Drinks: A Tool for Obesity Prevention, Cost Savings and Health Improvement, A Policy Options Brief (Public Health Law Center 2011)
Economic Impacts and Cost-Effectiveness of Sugar Taxes
- Cost-Effectiveness of a US National Sugar-Sweetened Beverage Tax With a Multistakeholder Approach: Who Pays and Who Benefits (American Journal of Public Health 2019)
- Sugar-Sweetened Beverage Prices: Variations by Beverage, Food Store, and Neighborhood Characteristics, 2017 (Preventive Medicine Reports 2019)
- Association of a Beverage Tax on Sugar-Sweetened and Artificially Sweetened Beverages With Changes in Beverage Prices and Sales at Chain Retailers in a Large Urban Setting (JAMA 2019)
- Purchasing Patterns in Low-Income Neighbourhoods: Implications for Studying Sugar-Sweetened Beverage Taxes (Public Health Nutrition 2019)
- Cost-Effectiveness of the Sugar-Sweetened Beverage Excise Tax in Mexico (Health Affairs 2019)
- Impact of Sugar-Sweetened Beverage Taxes on Purchases and Dietary Intake: Systematic Review and Meta-Analysis (Obesity Reviews 2019)
- Impact of Tax and Subsidy Framed Messages on High- and Lower-Sugar Beverages Sold in Vending Machines: A Randomized Crossover Trial (International Journal of Nutrition and Physical Activity 2018)The Impact of a Tax on Sugar-Sweetened Beverages on Health and Health Care Costs: A Modelling Study (PLoS One 2016)
- Brief: Cost-Effectiveness of a Sugar-Sweetened Beverage Excise Tax in 15 U.S. Cities: Childhood Obesity Intervention Cost-Effectiveness Study (2016)
- Sugar Tax Could Sweetened a Market Failure (Nature 2016)
- Economy-Wide Implications of the Proposed Tax on Sugar Sweetened Beverages (Econex 2016)
- Employment Impact of Sugar-Sweetened Beverage Taxes (American Journal of Public Health 2014)
Sugar Taxes and Oral Health
- The Sugar Tax: A Leadership Issue for the Dental Profession and An Opportunity to Demonstrate that Oral Health is Part of General Health (Contemporary Clinical Dentistry 2018)
- The Sugar Tax – An Opportunity to Advance Oral Health (British Dental Journal 2017)
- As Dental Hygienists, We Should Support WHO Sugar Tax Recommendations (International Journal of Dental Hygiene 2017)
Op-Eds
- Should we Tax Sugar and If So How? (Australian Economic Review 2018)
- Philadelphia’s Controversial Soda Tax Has Fallen Flat (Northeast Times 2018)
- 2016: The Year of the Soda Tax (The Milbank Quarterly 2017)
Books
- Berridge, M. & Marriott, L. 2017. Sugar, Rum and Tobacco: Taxes and Public Health in New Zealand. BWB.
- Le, B, Yann, P, et al. Taxing Soda for Public Health. 2016. Springer Link.
- Lustig, R. Fat Chance: Beating the Odds Against Sugar, Processed Food, Obesity, and Disease. 2013. Penguin Random House.
- Nestle, M. Soda Tax: Taking on Big Soda (And Winning). 2015. Oxford University Press.
Public Health Organizations
- Sugar Taxes and Labelling Are Effective (University of Waterloo 2019)
- Building Momentum: Lessons on Implementing a Robust Sugar Sweetened Beverage Tax (World Cancer Research Fund International 2018)
-
Taxes on Sugary Drinks: Why Do It? (World Health Organization 2017)
- Benefits from Sugar-Drink Taxes Are Clear (Center for Science in the Public Interest 2017)
- Best Practices in Designing Local Taxes on Sugary Drinks (ChangeLab Solutions and Healthy Food American 2016)
- The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content (The Urban Institute 2016)
- Taxing Sugary Drinks (Healthy Food America 2016)
News Articles
- Three Years Into Soda Tax, Sugary Drink Consumption Down More Than 50 Percent in Berkeley (Berkeley News 2019)
- Taxing Sweetened Drinks by the Amount of Sugar Could Cut Obesity & Boost Economic Gains (NYU News Release 2019)
- Soda Industry Kicks Off Fight Against Proposed D.C. ‘Soda Tax’ (NPR 2019)
- Soda Taxes Are a ‘No-Brainer’ for Public Health, Says the Author of New Study on Them (Time 2019)
- UK Sugary Drink Tax: Here’s How Much More Customers Will Pay (Verdict 2018)
- Sugar Tax 2018 Explained – What Is It, When Did It Start, How Much Is the New Fizzy Drink Tax and Is Coke Now More Expensive? (The Sun 2018)
- Sugar Taxes: The Global Picture (Food Navigator 2019)
- Big Soda, Spreading Lies About “Grocery Taxes,” Attempts to Preempt Soda Taxes (Center for Science in the Public Interest 2018)
- The Sugar Tax: Which of Your Preferred Hypo Drinks Have Reduced Their Sugar? (JDRF 2018)
- Sugar, Tobacco, and Alcohol Taxes Are Being Underused, Say Leading International Experts (World Dental Federation 2018)
- A Sweet Deal? The Ethics of Sugar Taxes (Seven Pillars Institute 2018)
- How Taxing Sugary Drinks Affects a Community’s Health and Economy (PBS 2018)
- Taxing Times: How Does the Sugar Tax Work? Are Coca-Cola, Pepsi and Lucozade Now More Expensive and Which Drinks Aren’t Affected? (The Sun 2018)
- Sugar Tax: The Soft Drinks That Slashed Their Sugar Ahead of the Levy (Independent 2018)
- The UK Has Introduced a Sugar Tax, But Will It Work? (London School of Hygiene and Tropical Medicine 2018)
- Revealed: How Sugar Tax Affects Soft Drink Prices – And Their Recipes (Sky News 2018)
- Soda Taxes Do More Than Discourage Consumption (Food Tank 2016)
- Five Reasons Why You Should Care About Soda Taxes (American Beverage Association 2016)
- The Science Is In: The Case for a Sugar Tax is Overwhelming (The Guardian 2015)
- Is Big Soda Winning the Soft Drink Wars? (Politico 2019)
Evaluation (News)
- Why Tax Sugary Drinks? (Global Food Research Program, University of North Carolina 2018)
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The Evaluation of Seattle’s Sweetened Beverage Tax (Public Health Seattle & King County 2018)
- Evaluating the 2014 Sugar-Sweetened Beverage Tax: An Observational Study in Urban Areas (PLOS Medicine 2018)
- Sweet Benefits of the Soda Tax: Examining Impacts and Implications for Revenue (Public Policy Initiatives, Wharton, University of Pennsylvania 2017)
- Could a Sugar Tax Help Combat Obesity? (British Medical Journal 2015)
- The Welfare Effects of Health-Based Food Tax Policy (Food Policy 2014)
- How Many Lives Could a Soda Tax Save? (University of California San Francisco 2012)
- A Soda Tax – Will It Change Anything? (Obesity Action Coalition 2012)
Sugar Tax Polling (News)
- Revealed: The Evidence Which Shows We Need the Sugar Tax to Fight the Obesity Epidemic (The Telegraph 2019)
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Tax on Soda a Tough Sell for Some California Lawmakers (Courthouse News 2019)
-
Poll: Majority of Philly Voters Hate Soda Tax But May Not Base Votes On It (The Inquirer 2019)
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Black Support for Soda Tax Low, According to Poll (The Philadelphia Tribune 2019)
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Sin and Soda: Can We Tax Our Way to Healthier Behavior? (Knowledge at Wharton 2019)
- Do Soda Taxes Work? It’s Complicated. (Kellogg Insight 2019)
- Sugar Taxes and MUP: Health Groups Assess Public Support (Beverage Daily 2018)
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Statewide Ban on Soda and Food Taxes Down 20 Points, Poll Finds (Crosscut 2018)
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Most Australians Want Sugar Tax on Drinks – Guardian Essential Poll (The Guardian 2018)
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New Zealanders Biggest Consumers in Favour of Sugary Drinks Tax, Poll Reveals (Health Central New Zealand 2018)
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Nearly 4 in 10 Polled Favour Ban On Pre-Packed High-Sugar Drinks (The Straits Times 2018)
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Harvard Poll: Majority Support Soda Taxes to Fund Pre-K, Health Programs (Politico 2017)
- Public Responses to Proposals for a Tax on Sugar-Sweetened Beverages: A Thematic Analysis of Online Reader Comments Posted on Major UK News Websites (PLoS One 2017)
- Poll Shows More Than Half of Arizonans Would Support Tax on Soda (ABC Arizona 2017)
- Haterade: 87% of Residents Disapprove of New Cook County Soda Tax (Illinois Policy 2017)
- Poll Finds Support for Soda Taxes to Fund Education and Health Programs (Food Dive 2017)
- A New Poll Shows Why It’s So Hard To Pass a Soda Tax (Vox 2016)
- Poll: Philadelphians Back Soda Tax, Think City Headed In Right Direction (Philly Voice 2016)
- Sugar Tax Poll – The Results Are In! (New Food Magazine 2016)
- BeHeardPhilly Poll: Philadelphians Say Yes to the Soda Tax (The Philadelphia Citizen 2016)
- Most Consumers Say ‘No Thanks’ To Drinks Sugar Tax (Food Manufacture 2015)
- Soda Tax, Warning Labels Backed By Voters, Poll Finds (SFGate 2014)
- Poll: California Voters Strongly Support Soda Tax, Warning Labels on Sugary Drinks (CBS SF Bay Area 2014)
- Field Poll: Californians Broadly Support Soda Tax, Labeling (The Sacramento Bee 2014)
- New California Field Poll Shows Support for ‘Soda Tax’ (The Mercury News 2013)
- Poll: Most Calif. Voters Support Soda Tax To Boost Students’ Health (California Healthline 2013)
Opposition
- Viewpoint: Why D.C.’s Soda Tax is a Bad Idea (Biz Journals 2019)
- A National Soda Tax is a Bad Idea That Deserves To Fizzle Out (The Hill 2019)
- Sugar Taxation: A Good Start But Not The Place to Finish (The American Journal of Clinical Nutrition 2018)
- Why California Lawmakers, Begrudgingly, Banned Soda Taxes (Governing 2018)
- Grattan Institute’s Case For Sugar Tax Is Not Proven (Australian Economic Review 2018)
- Sugar-Sweetened Beverage Taxes: Industry Response and Tactics (The Yale Journal of Biology and Medicine 2018)
- The Big Soda Companies Are Financing Efforts to Stop Taxes on Food and Drinks (New York Times 2018)
- The Case Against Soda Taxes (Tax Foundation 2017)
- Four Weeks To Kill The Soda Tax (Chicago Tribune 2017)
- ICYMI: Taxpayers Rejoice After Soda Tax Repeal, But Chicago Democrats Open Door To Other Tax Hikes (Illinois GOP 2017)
- Sugar Taxes: The Global Picture in 2017 (Beverage Daily 2017)
- Sugar-Sweetened Beverage Tax: The Inconvenient Truths (Cambridge 2017)
- Sugar-Sweetened Beverage Tax: The Inconvenient Truths (Public Health Nutrition 2017)
- How The Food Lobby Fights Sugar Regulation in the EU (Corporate Europe Observatory 2016)
- Most Consumers Say ‘No Thanks’ To Drinks Sugar Tax (Food Manufacture 2015)
- Action On Sugar—Lessons From UK Salt Reduction Programme (The Lancet 2014)
- Sugar Taxes are Ineffective, Evidence Shows (The American Consumer 2019)
Media and Sugar Tax
- Big Soda’s Long Shadow: News Coverage of Local Proposals to Tax Sugar-Sweetened Beverages in Richmond, El Monte and Telluride (Critical Public Health 2015)
- Sugar-Sweetened Beverages Coverage in the British Media: An Analysis of Public Health Advocacy Versus Pro-Industry Messaging (BMJ Open 2016)
- Public Support for a Sugar-Sweetened Beverage Tax and Pro-Tax Messages in a Mid-Atlantic US State (Public Health Nutrition 2015)
- News Coverage of Sugar-Sweetened Beverage Taxes: Pro- and Anti-Tax Arguments in Public Discourse (American Journal of Public Health 2013)
- A Discourse Network Analysis of UK Newspaper Coverage of the “Sugar Tax” Debate Before and After the Announcement of the Soft Drinks Industry Levy (BMC Public Health 2019)
Podcasts on Sugar Tax
- Duke Sanford World Food Policy Center: The Leading Voices in Food
- Episode 7: Thomas Farley on the Real Returns of the Philadelphia Soda Tax
- Episode 30: Christina Roberto on Food Labeling in Guatemala and Soda Taxes in Philly
- Episode 34: Juan Rivera on the Success of Mexico’s Soda Tax
- Episode 35: Jennifer Pomeranz on Food Policy and Industry Tactics Driving Preemption
- Episode 42: Jim Krieger on the Making of a Soda Tax
- Episode 43: Barry Popkin on the International Success of Soda Taxes
- Episode 44: Chile’s Health Strategy: Warning Labels, Soda Taxes, and Marketing Limits
- Episode 51: Neena Prasad on the Sound Benefits of Soda Taxes
- Episode 59: Hunt Allcott on the Optimum Soda Tax
Counties, Cities, & Towns with Sugar Tax
Resources:
- Implementation of a Sugar-Sweetened Beverage Tax in Low- and Middle-Income Countries: Recommendations for Policymakers (Journal of Public Health Policy 2019)
- Local Sugary Drink Taxes Voted on 2014-2017 (Center for Science in the Public Interest 2018)
- Regulatory Initiatives to Reduce Sugar-Sweetened Beverages (SSBs) in Latin America (PLoS One 2018)
Countries:
Mexico
Key Dates: Approved October 2013; Implemented January 2014
Tax Rate: 1 peso per liter (5 cents per liter); approximately a 10 percent tax
What Is Taxed: All drinks with added sugar, except milk, milk-based drinks and beverages used for medical use
Additional Resources:
- The Caloric and Sugar Content of Beverages Purchased at Different Store-Types Changed After the Sugary Drinks Taxation in Mexico
- Mexico Places Tax on Sugary Drinks in Effort to Combat Obesity and Diet-Related Chronic Diseases
- Does the Mexican Sugar-Sweetened Beverage Tax Have a Signaling Effect? ENSANUT 2016
- In Mexico, Evidence of Sustained Consumer Response Two Years After Implementing a Sugar-Sweetened Beverage Tax
- From Mexico to Switzerland, More Countries Are Contemplating Sugar Tax
- Mexican Cohort Study Predates but Predicts the Type of Body Composition Changes Expected From the Mexican Sugar-Sweetened Beverage Tax
- In Mexico, Evidence of Sustained Consumer Response Two Years After Implementing A Sugar-Sweetened Beverage Tax
- After Mexico Implemented a Tax, Purchases of Sugar-Sweetened Beverages Decreased and Water Increased: Difference by Place of Residence, Household Composition, and Income Level
- Beverage Sales in Mexico Before and After Implementation of a Sugar Sweetened Beverage Tax
- Uncapping the Truth: The Mexican Sugar Sweetened Beverage Tax Works
- Beverage Purchases From Stores in Mexico Under the Excise Tax on Sugar Sweetened Beverages: Observational Study
- Projected Impact of Mexico’s Sugar-Sweetened Beverage Tax Policy on Diabetes and Cardiovascular Disease: A Modeling Study
- Advocating for Sugar-Sweetened Beverage Taxation: A Case Study of Mexico
- Taxes on Sugar-Sweetened Beverages as a Public Health Strategy: The Experience of Mexico
- Price Elasticity of the Demand for Sugar Sweetened Beverages and Soft Drinks in Mexico
United Kingdom
Key Dates: Implemented April 2018
Official Documents: Found here
Tax Rate: Lowest rate is £0.18 per liter
What Is Taxed: The sugar tax is a levy put on drink companies. Drinks with at least five grams of sugar per 100mL are taxed. A lower rate is taxed (£0.18 per liter) for beverages containing five grams of sugar per 100ml or more, and a higher rate of £0.24 is taxed for those with eight grams of sugar or more. Beverages are included if sugar was added during protection (other than fruit juice, vegetable juice, and milk).
Additional Resources:
- Labelling Changes in Response to a Tax on Sugar-Sweetened Beverages, United Kingdom of Great Britain and Northern Ireland
- Following in the Footsteps of Tobacco and Alcohol? Stakeholder Disclosure in UK Newspaper Coverage of the Soft Drinks Industry Levy
- The Sugar Tax Saves Lives – Britain Should Remain on the Right Side of History
- Support For, and Perceived Effectiveness of, the UK Soft Drinks Industry Levy
- The United Kingdom Joins the Sugar Tax Club – Over a Dozen Countries Down, Still A Long Way To Go
- The UK Has Introduced a Sugar Tax, But Will It Work?
- Among UK Adults: Cross-Sectional Analysis of the International Food Policy Study
- Sugar Tax is Already Producing Results
- The UK Sugar Tax – A Healthy Start?
- Sugar Tax Could Stop 3.7 Million UK People Becoming Obese, Claims Report
- Britain’s “Sugar Tax” Tackles Obesity
- Sugar Tax Will Double Funding for Sport in Primary Schools, Says Chancellor
- Sugar Tax in the UK
- BMA Calls for 20% Sugar Tax to Subsidise Cost of Fruit and Vegetables
Bermuda
Key Dates: Implemented October 2018
Official Documents: The Sugar Tax Brief
Tax Rate: 75 percent import tax
What Is Taxed: On sugary drinks (exceptions include diet soda 100% juice, and diet iced teas) as well as candies, pure sugar and dilutables (such as syrups), chocolate and cocoa preparations containing added sugar
Additional Resources:
- Sugar Tax ‘Misses the Point’
- 50% – First Phase of Sugar Tax in Effect Today
- Bermuda Lunches Sugar Tax Consultation
- Health Minister’s Statement on Sugar Tax
Dominica
Key Dates: Implemented September 2015
Tax Rate: 10 percent excise tax
What Is Taxed: Food and drinks with high sugar content, including soft drinks and energy drinks as well as beverages containing cocoa and malt beverages
Barbados
Key Dates: Implemented August 2015
Tax Rate: 10 percent excise tax
What Is Taxed: On sugary drinks including carbonated soft drinks, juice drinks, sports drinks; exceptions include 100% juice, coconut water, and milk
Additional Resources:
- ‘Important Consequences for Public Health’: Is Barbados’ Sugar Tax Increasing Sugar Intake?
- Assessing the Impact of the Barbados Sugar-Sweetened Beverage Tax on Beverage Sales: An Observational Study
- An Evaluation of the Health Impact of a New Tax on Sugar Sweetened Beverages in Barbados
- OP4 Assessing the Impact of the Barbados Sugar Sweetened Beverage Tax on Grocery Store Beverage Sales and National Imports: An Interrupted Time Series Analysis
- Trends in Beverage Prices Following the Introduction of a Tax on Sugar-Sweetened Beverages in Barbados
- Support to the Barbados Tax on Sugary Drinks
- Barbados’ Tax on Sugar-Sweetened Beverages is a Step in the Right Direction
Panama
Key Dates: Implemented 1995; Updated 2019
Tax Rate: As of November 2019, tax rate is increased from 5 percent to 7 percent on soft drinks, and the tax on syrups and concentrates used for sugary drinks increased from 6 to 10 percent; a new 5 percent tax on the rest of sugary drinks is put into place, or products with less than 7.5 grams of sugar per 100 mL)
What Is Taxed: Sugary drinks with more than 7.5 grams of sugar per 100 ml, with the exception of natural fruit juices and dairy-, grain-, and cereal-based beverages
Additional Resources:
- Panama’s New Health Plan Increases Tax on Sugar-Sweetened Beverages
- Panama Intents to Raise Tax on Sugary Drinks
Peru
Key Dates: Implemented May 2018
Tax Rate: 17% tax or 25% tax depending on sugar content (25% tax if greater than 6 grams of sugar per 100 ml)
What Is Taxed: Sugary drinks with 6 or more grams of sugar per 100ml, including all fizzy and juice drinks (with exceptions of pharmaceutical products and enriched milk-based drinks for lactating mothers or small children)
Additional Resources:
- Peruvian Government Puts a 25% Tax on Sugary Drinks to Combat Rising Levels of Obesity
- MEF Rises to 25% ISC Rate for Drinks with High Sugar Content
- The Government Increases Taxes on Beverages With High Sugar Levels
- Peru Hikes Taxes on Sodas, Alcohol, Cigarettes and Dirty Cars
- Sugary Drinks, Spirits, Cigars and Polluting Products Will Pay Higher Tax
Chile
Key Dates: Implemented October 2014
Tax Rate: 18 percent ad valorem tax
What Is Taxed: Sugary drinks with more than 6.25 grams of sugar per 100 milliliters, including al non-alcoholic drinks with added sugar (exceptions include 100% fruit juice and dairy-based beverages)
Additional Resources:
- Sugary Drink Consumption Plunges in Chile After New Food Law
- Evaluating the 2014 Sugar-Sweetened Beverage Tax in Chile: An Observational Study in Urban Areas
- The Impact of the Sugar Tax in Chile: A Bittersweet Success?
- Chile’s Sugar Tax Has Led to Consumption Decreases, But Does Diet Inequality Still Exist?
- Latin America’s War on Obesity Could Be a Model for U.S.
- Chile’s Sugary Food Fight Echoes Around the World
- Sugar-Sweetened Beverage Intake Among Chilean Preschoolers and Adolescents in 2016: A Cross-Sectional Analysis
- Chile’s 2014 Sugar-Sweetened Beverage Tax and Changes in Prices and Purchases of Sugar-Sweetened Beverages: An Observational Study in an Urban Environment
- The Stop Sign vs. the Soda Tax
- Price Elasticity of the Demand for Soft Drinks, Other Sugar-Sweetened Beverages and Energy Dense Food in Chile
Norway
Key Dates: Implemented 1981
Tax Rate: 3.34 NOK per liter
What Is Taxed: Drinks with added sugar or sweeteners
Additional Resources:
- Norwegian Sugar Tax Sends Sweet-Lovers Over Border to Sweden
- Norway Looks to Replace Sugar Tax With Tax on Food Healthiness
- Norway Winning War on Sugar With Consumption Down to 44-Year Low
- Sugar-Tax Shrinks Soda Sales
- Norwegian Sugar tax Reduces Average Consumption of Sugar From 43kg to 24kg Per Person – Lower Than 1975
- The Effects of Taxes on Purchases of Sugar-Sweetened Carbonated Soft Drinks: A Quantile Regression Approach
Finland
Key Dates: Implemented 1940, updated 2011
Tax Rate: €0.22 per liter
What Is Taxed: Soft drinks containing sugar, sugar-free soft drinks, and mineral waters
Additional Resources:
- Finland Introduces Sugar Tax
- Report: Sugar Tax Worked on Drinks, But Not Candy
- Finnish Government Dismisses Plan for Sugar Tax
- Tax on Sweets and Ice Cream to be Dropped
- Finland Moving Ahead with Sugar Tax Despite Opposition
Estonia
Key Dates: Parliament approval June 2017, Implemented January 1, 2018
Tax Rate: €0.10 per liter (5-8g per 100ml sugar) / €0.30 per liter (>8g per 100ml sugar)
What Is Taxed: Drinks with a sugar content of at least 5 grams of sweetener added per 100 milliliters is subject to taxation, and the tax rate depends on the sugar content. Taxed drinks include dairy drinks such as sweetened drinkable yogurts as well as plant-based milk-alternative drinks (for example soy-based drinks)
Additional Resources:
- Parliament in Estonia Approves Legislation Taxing Soft Drinks
- Paving the Way to a Sugar-Sweetened Beverages Tax in Estonia
- Estonia Gives Green Light to Tax Sugared Soft Drinks
- Evidence Brief for Policy: Reducing the Consumption of Sugar-Sweetened Beverages and Their Negative Health Impact in Estonia
- Estonian President Refuses to Sign Sugar Tax
- The Potential Health Effects of Taxing Sugary Drinks in Estonia
- Tallink: Shippers Won’t Buy Soft Drinks in Estonia if Sugar Tax Introduced
- Estonia Leads Baltics in Cutting Sugar in Food and Drink
- Estonia Sugar Drink Tax Includes Dairy and Plant-Based Beverages
Latvia
Key Dates: Implemented May 2004
Tax Rate: €0.74 per liter
What Is Taxed: Drinks with added sugar, sweetener, or other flavoring (excluding fruit and vegetable juices with less than 10 percent added sugar, flavored waters without added sugars)
Additional Resources:
Ireland
Key Dates: Implemented May 2018
Tax Rate: €0.20 per liter
What Is Taxed: Drinks with more than 5 grams of sugar per 100 milliliters
Additional Resources:
- Sugar Sweetened Drinks Tax (SSDT)
- ‘Sugar Tax’ on Fizzy Drinks Raises €32m, but None of it Goes on Tackling Obesity
- Ireland to Implement Sugar tax on Soft Drinks, Following U.K.
- Ireland Sugar Tax Comes Into Effect
- Sugar Sweetened Drinks Tax Comes Into Effect in the Republic of Ireland
- Tax on Sugary Drinks Will Reduce Obesity
- Irish People Drinking More Jumbo-Size Fizzy Drinks to Beat Sugar Tax
- The Sugar Tax: Questions and Answers
- Sugar Tax Raised €16.5 Million in 2018
- Sugar Sweetened Drinks Tax Comes Into Effect
- Ireland’s Sugar Tax Begins Today as Industry Plays Down Its Impact
- The Potential Impact on Obesity of a 10% Tax on Sugar-Sweetened Beverages in Ireland, An Effect Assessment Modelling Study
France
Key Dates: Implemented January 2012
Tax Rate: €0.11 per liter and €20 per hL if more than 11 grams of sugar per 100mL
What Is Taxed: Drinks with added sugars or artificial sweeteners
Additional Resources:
- The Impact of the French Soda Tax on Prices and Purchases: An Ex Post Evaluation
- France’s New Sugar Tax is Bitterly Ironic
- Conditions Influencing the Adoption of a Soda Tax for Public Health: Analysis of the French Case
- French Soda Tax Comes Into Force
- Sugary Drinks Tax in France Already Making Impact
- France Tackles Obesity by Hiking ‘Soda Tax’ on Sugary Drinks
- France Soda Tax Takes Effect
- French Authorities Approve Soda Tax Legislation
Hungary
Key Dates: Implemented 2011
Tax Rate: 7 HUF per liter
What Is Taxed: Soft drinks (7 HUF per liter) and syrup concentrates (200 HUF per liter)
Additional Resources:
- Mexico and Hungary Tried Junk Food Taxes — and They Seem to Be Working
- Public Health Product Tax, Hungary: Urban Food Policy Snapshot
- Hungary Tries a Dash of Taxes to Promote Healthier Eating Habits
- Did the Junk Food Tax Make the Hungarians Eat Healthier?
Catalonia, Spain
Key Dates: Implemented May 2017
Tax Rate: €0.12 per L levy (for drinks with >8 grams per 100 mL) or €0.08 per L for drinks with 5-8 grams of sugar per 100 mL
What Is Taxed: Sugar-sweetened beverages, such as sodas, energy drinks, fruit juices made from concentrate, and flavored water
Additional Resources:
- Impact of an Excise Tax on the Consumption of Sugar-Sweetened Beverages in Young People Living in Poorer Neighbourhoods of Catalonia, Spain: A Difference in Difference Study
- Sugar Tax Scrapped in Catalonia
- The Case for Sugar Taxes
- The Consumption of Soft Drinks Falls by 2.2% in Catalonia Due to the Sugar Tax, According to a Study by UIC Barcelona
- Tax on Sugar Sweetened Beverages in Spain
- Catalonia Region Introduces “Soda Tax” on Sugary Drinks
- Catalonia Follows WHO Advice with Taxes on Sugar Drinks
- The Catalan Tax on Sweetened Drinks Starts to Be Applied This Monday
Portugal
Key Dates: Implemented February 2017
Tax Rate: €0.08 per liter
What Is Taxed: Drinks with sugar content less than 80 grams per liter; tax is increased to €0.16 for drinks with greater than 80 grams per liter of sugar
Additional Resources:
- Soft Drink Prices Increase in Portugal, Study Finds
- Portugal: Consumption of Soft Drinks, Sugar Falling
- A New Interministerial Strategy for the Promotion of Healthy Eating in Portugal: Implementation and Initial Results (2018)
- Modelling Impacts of Food Industry Co-Regulation on Noncommunicable Disease Mortality, Portugal
- Portugal Slaps Higher VAT on Cigarettes and Soft Drinks
- Sugar Tax Has Raised Soft Drink Prices by 25-30%
- The Future of the Sweetened Beverages Tax in Portugal
- Portugal is Placing a Sugar Tax on Soft Drinks
- Sugar Tax Success
- Portuguese ‘Cut Sugar Intake by 5,500 Tonnes’ Following Sugar Tax
- Soft Drink Sales in Portugal Down 25% Following Sugar Tax
- Portugal to Levy Sugar Tax on Soft Drinks in 2017
Morocco
Key Dates: Implemented January 2019
Tax Rate: MAD 10 to 15 per 100L
What Is Taxed: Soft drinks and non-carbonated drinks with more than 5 grams of sugar per 100 milliliters; includes energy drinks, drinks containing 10 percent fruit juice, as well as lemonade containing more than 6 percent lemon juice
Additional Resources:
- Morocco Tries Again to Introduce Beverage Sugar Tax
- One Year On: Morocco Still Debating Introducing Sugar Tax on Soft Drinks
- Moroccoan Parliament Debates Progressive Sugar Tax
- Instead of Applying Taxes on the Sugar Used in Sodas, Morocco Subsidizes Diabetes
- Morocco to Cancel Increased Soft Drink Taxes Under Manufacturer Pressure
St Helena
Key Dates: Implemented May 2014
Tax Rate: £0.75 per liter excise
What Is Taxed: Carbonated drinks with more than 15 grams of sugar per liter
Additional Resources:
Saudi Arabia
Key Dates: Implemented December 2019
Tax Rate: 100 percent excise tax (energy drinks); 50 percent tax (sweetened drinks)
What Is Taxed: Any product containing sugar or other sweeteners for the purpose of drinking as a beverage (ready for drinking, concentrates, powders, gel extracts) except 100% fruit and vegetable juices, milk and dairy products with at least 75% milk
Additional Resources:
- Saudi Arabia to Start Levying Sugary Drinks Tax in December
- Saudi Arabia to Start Taxing Sugary Drinks in December
- Sugary Drinks to be Costlier from Dec. 1
- Impact of Saudi Arabia’s Sugary Drink Tax on Prices and Purchases
- Suadi Tax Authority to Impose 50% Levy on Sugary Drinks in December
- Saudi Arabia’s ‘Sin Tax’ on Sugary Drinks Will Come Into Force from December
- Excise Tax on Sweetened Beverages in Saudi Arabia
- Sugary Drink Excise Tax Policy Process and Implementation: Case Study from Saudi Arabia
- Saudi Arabia’s Tax on Sugary Drinks Won’t Impact Businesses, Investments Long-Term
- Saudi Arabia New Taxes on Beverages Containing Sugar and E-Cigarettes
Additional Middle East Sugar Taxes
Bahrain
- Bahrain Announces Excise Tax on Cigarettes, Energy Drinks from December 30
- Bahrain Officially Announces Adoption of GCC VAT Agreement
Oman:
- Oman Plans to Implement Tax on Sugar and Fast Food
- More Tax in the Middle East: Oman Joins Saudi and Qatar in Introducing Tax on Energy and Soft Drinks
- Oman Nutrition Profile – Global Nutrition Report
- Tax on Fast Food and Sugar Mooted
- Oman’s New ‘Sin Tax’ to Come into Effect in June
- Oman Mulls Tax on Sugar and Fast Food
Qatar:
- Excise Tax Law Comes Into Effect in Qatar Starting 1 January
- Cigarettes, Sugary Drinks Get Costlier in Qatar
United Arab Emirates
- UAE Imposes ‘Sin Tax’ on Soda, Tobacco, and Energy Drinks
- UAE: Definition of Sugar Sweetened Beverages for Excise Tax
- United Arab Emirates Starts Levying 50 Percent Tax on Soda
- Sugar Beat? UAE to Impose 50% Excise Tax in 2020
- Soda Wars – Dubai
- UAE Tax on Sugary Drinks ‘Shows Signs of Success’
India
Key Dates: Implemented July 2017
Tax Rate: 12 percent goods and services tax
What Is Taxed: All processed packaged beverages and foods
Additional Resources:
- India: ‘Sin Tax’ Does Nothing to Quench Thirst for Sugary Drinks
- India to Introduce Sugar Tax to Fight Obesity and Diabetes
- India Applies Sin Tax on Sweetened Carbonated Beverages
- Averting Obesity and Type 2 Diabetes in India Through Sugar-Sweetened Beverage Taxation: An Economic-Epidemiologic Modeling Study
Indonesia
Additional Resources:
- The Potential Impact of Taxing Sugar Drinks on Health Inequality in Indonesia
- Indonesian Sugar-Tax Talk Chills Drinks Industry
- Will Sugary Drinks Tax Keep Indonesians Away From Diabetes?
- Increasing Sugar Tax in Indonesia Government
Thailand
Key Dates: Implemented September 2017
Tax Rate: 3-tiered ad valorem and excise taxes
What Is Taxed: All drinks with more than 6 grams of sugar per 100 milliliters; ad valorem rate decreases over time as excise tax increases
Additional Resources:
- Thailand’s War on Sugar, Taxes Double
- Sugary Drink Tax Pushes Innovation
- Sugar Tax Increase Takes Effect October 1st
- Thai Sugar Tax: Well-Intentioned But Controversial Policy
- Thailiand- Sugar Tax Hike to Take Effect from 1st October
Malaysia
Key Dates: Implemented July 2019
Tax Rate: RM 0.40 per liter
What Is Taxed: Carbonated, flavored and other non-alcoholic drinks with more than 5 grams of sugar per 100 milliliters or on fruit or vegetable juices with more than 12 grams of sugar per 100 milliliters
Additional Resources:
- Malaysia’s New Sugar Tax Kicks in Today – and It Affects Juice and Vegetable-Based Drinks Too
- Sugary Drinks Tax Important First Step, but Obesity in Malaysia Demands Further Action
- Malaysia Implements ‘Sugar Tax’ to Reduce Obesity
- Sugar Tax Kicks Off Today
- Sugar Tax Starts Today
- Malaysia’s New Soda Tax: An Easy Swallow?
- Malaysia: Impact of Sugar Tax on Businesses 2019
South Africa
Key Dates: Implemented April 2018
Tax Rate: ZAR 0.021 per gram of sugar
What Is Taxed: Sugary drinks and concentrates
Additional Resources:
- The Distributional Impact of Taxing Sugar-Sweetened Beverages: Findings From an Extended Cost-Effectiveness Analysis in South Africa
- Sugar-Based Beverage Taxes and Beverage Prices: Evidence From South Africa’s Health Promotion Levy
- South Africa’s Sugar Tax System: A Taxation Perspective
- Modeling the Potential Impact of a Sugar-Sweetened Beverage Tax on Stroke Mortality, Costs and Health-Adjusted Life Years in South African
- Preventing Obesity in South Africa
- Decreasing the Burden of Type 2 Diabetes in South Africa: The Impact of Taxing Sugar-Sweetened Beverages
- The Potential Impact of a 20% Tax on Sugar-Sweetened Beverages on Obesity in South African Adults: A Mathematical Model
Philippines
Key Dates: Implemented January 2018
Tax Rate: 6 pesos per liter
What Is Taxed: Drinks using sugar, high fructose corn syrup, and artificial sweeteners
Additional Resources:
- Development of a Sweetened Beverage Tax, Philippines
- Tax Guidelines on Sugar Sweetened Beverages Out
- WHO Supports PH’s Sugar-Sweetened Beverage Tax
- Sugar Tax ‘Dismay’: Philippines Senate Highlights Failure of Revenue Payout to Sugar Industry
- Philippine Taxes on Sugar Drinks Could Avert Thousands of Deaths, WHO Study Says
Additional Sugar Taxes Implemented
- Seychelles
- Vanuatu
- Tonga
- Samoa
- Nauru
- Kiribati
- French Polynesia
- Palau
- Fiji
- Brunei
- Cook Islands
- Mauritius
- Sri Lanka
- Maldives
United States
- Compare Tax Policies in the United States
- What Is the Soda Tax and Which Cities Have One
- How Do State and Local Soda Taxes Work?
United States Cities and Towns:
Albany, CA
Key Dates: Approved November 2016
Tax Rate: One cent per ounce
What Is Taxed: All beverages that have added sugar with at least two calories per fluid ounce; sugary drinks including soda, energy and sports drinks, sweetened teas and coffees, and fruit drinks
What the Revenue Is Used For: City Council allocates funds with input from school districts, public health experts, and local commissions. Specific programs include a crossing guard program to create safe environments for youth to walk or bike to school, water bottle filling stations throughout the city, free recreation classes in the park, and nutrition and cooking classes.
Additional Resources:
- Sugar Sweetened Beverage Tax
- Albany Discusses How to Use Soda Tax Revenue
- An Albany Soda Tax? How Albany, CA Does It
- Sugar-Sweetened Beverage Tax Albany, CA
Philadelphia, PA
Key Dates: Approved June 2016; Implemented January 1, 2017
Tax Rate: 1.5 cents per ounce
What Is Taxed: All drinks with added caloric and non-caloric sweeteners
What the Revenue Is Used For: Expansion of the city’s Pre-K availability, community schools, as well as rebuilding parks, recreation centers, and libraries.
Additional Resources:
- Understanding Beverage Taxation: Perspective on the Philadelphia Beverage Tax’s Novel Approach (Journal of Public Health Research
- Unemployment Claims in Philadelphia One Year After Implementation of the Sweetened Beverage Tax
- One Year Into ‘Soda Tax,”, Researchers Find Law Did Not Affect Sugary-Beverage Consumption
- Philadelphia Beverage Tax
- Tax on Sugary Drinks in Philadelphia Halves Purchases in the City in the First Year, JAMA Study Finds
- All Those Philly Soda Tax Ads Cost $5.4 Million This Year
- Philadelphia City Council Passes Beverage Tax with 13-4 Vote
- Philadelphians Against the Grocery Tax
- Philadelphia’s Sweetened Drink Sales Drop 38 Percent After Beverage Tax
San Francisco, CA
Key Dates: Approved November 2016, became the first U.S. jurisdiction to pass legislation that required soda companies to include warnings of health impacts of sugar-sweetened beverages within advertisements
Tax Rate: One cent per ounce (paid by distributors of sugary drinks)
What Is Taxed: All beverages containing added sugar with at least two calories per fluid ounce (with exceptions for small businesses that distribute beverages to retailers with less than $100,000 annual gross receipts)
What the Revenue Is Used For: Advised by a Community Advisory Board, City Council allocates revenue to local efforts to reduce the impact of sugary drink consumption. Initiatives include health and wellness programs from the Department of Public Health including Sunday Streets SF (a series of free open street events that empower communities to transform streets to car-free community spaces), Peace Parks programming, and home-delivered meals from the Human Services Agency.
Additional Resources:
- San Francisco’s Sweetened-Beverage Warning Mandage and Ad Ban Tread on First Amendment
- Beverage Industry Fights SF Soda Warnings at 9th Circuit
Oakland, CA
Key Dates: Approved November 2016; Implemented July 1, 2017
Tax Documentation: Sugar Sweetened Beverage Tax Documents
Tax Rate: One center per ounce (paid by distributors of sugary drinks)
What Is Taxed: All beverages containing added sugar with at least two calories per fluid ounce (with exceptions for small businesses that distribute beverages to retailers with less than $100,000 annual gross receipts)
What the Revenue Is Used For: Advised by a Community Advisory Board, City Council allocates revenue to local efforts to reduce the impact of sugary drink consumption
Additional Resources:
- City of Oakland Sugar-Sweetened Beverage Tax
- Oakland to Use Soda Tax Money for School Water Fountains
- What’s the News on Oakland’s Soda Tax?
Berkeley, CA
Key Dates: Approved November 2014 (The first US city to pass an excise tax on sugary drinks)
Tax Rate: One cent per ounce
What Is Taxed: All beverages containing added sugars
What the Revenue Is Used For: Health programs in schools and communities including school-based prevention efforts, health and nutrition education, diabetes prevention and youth leadership training run by organizations including the YMCA, Healthy Black Families, Berkeley Youth Alternatives, and the Ecology Center.
Additional Resources:
- Healthy Berkeley
- Berkeley Soda Tax Campaign
- Impact of the Berkeley Excise Tax on Sugar-Sweetened Beverage Consumption
- Higher Retail Prices of Sugar-Sweetened Beverages 3 Months After Implementation of an Excise Tax in Berkeley California
- Soda Tax Linked to Drop in Sugary Beverage Drinking in Berkeley
- Council Approves $1.5M to Fight Soda Consumption
- Berkeley Evaluation of Soda Tax Study Preliminary Findings
- Sugar-Sweetened Beverage Product Panel of Experts
- City of Berkeley Health Status Report 2013
- Bay Area Sugar-Sweetened Beverage Taxes: An Evaluation of Community Investments
- Press Coverage of Berkeley’s Soda Tax
- Three Years Into Soda Tax, Sugary Drink Consumption Down More Than 50 Percent in Berkeley
- Where Are the Millions From Berkeley’s Soda Tax Going?
Seattle, WA
Key Dates: Approved June 5, 2017; Implemented as of January 1, 2018
Tax Rate: 1.75 cents per ounce
What Is Taxed: All beverages containing caloric sweetener (sugar) with at least 40 calories per 12-ounce serving (Exceptions include drinks where milk is the primary ingredient, drinks for medical use, infant formula, and unsweetened 100% fruit or vegetable juice, and alcoholic beverages; drinks from producers with an income of $2 million or less annually, which are taxed at 1 cent per ounce)
What the Revenue Is Used For: Healthy food access, early childhood support, K-12 education equity programs. Initiatives include the Fresh Bucks to Go program as part of the larger Food Action Plan, the 13th Year Promise Scholarship, funding for schools to become “innovation” or “linkage” schools, the Our Best initiative to improve the well-being of young African American men in Seattle, and the Parent-Child Home Program to provide literacy education.
Additional Resources:
- Seattle’s Soda-Tax Collections Top $16 Million in 9 Months, Surpass First-Year Estimate
- Seattle Healthy Kids Coalition
- Perceptions of the Possible Health and Economic Impacts of Seattle’s Sugary Beverage Tax
Boulder, CO
Key Dates: Approved November 2016; Implemented July 1, 2017
Tax Documentation: Sugar Sweetened Beverage Tax
Tax Rate: Two cents per ounce
What Is Taxed: Beverages with added caloric sweeteners (including soda, energy and sports drinks, presweetened iced teas and coffees, fruit drinks)
What the Revenue Is Used For: Access to healthy food, sports programs, clean water
Additional Resources:
- Boulder’s Sugar-Sweetened Beverage Tax: What You Need to Know
- Boulder Voters Will Revisit City’s Soda Tax This November
- Policy Profile: Boulder, CO Sugary Drink Tax
- Soda Tax – CBS Denver
- When a Tax is Not a Tax: Boulder’s Sugary Drink Policy Creates Confusion
- Don’t Pour Some Sugar On Me: Boulder Ballot Measure 2D
- One Year On, Critics Haven’t Sweetened on Boulder’s Soda Tax
Cook County, IL
Key Dates: Approved November 10, 2016; Repealed as of December 1, 2017
Tax Rate: One cent per ounce, on the consumer rather than the distributor (the tax is included in the price of the product)
What Was Taxed: Any non-alcoholic beverage that contains caloric and non-caloric sweeteners (except 100% natural fruit and vegetable juices, infant formula, and beverages for medical use)
Additional Resources:
- Expanded Soda Taxes Stir Pushback
- Cook County Soda Tax Goes Into Effect, Despite Appeal
- Why the Cook County Soda Tax Failed
- Cook County Sweetened Beverage Tax Officially Over
- Cook County Board Approves Repeal of Soda Tax
- Cook County Sweetened Beverage Tax Officially Expires
- Cook County’s Repeal of Its ‘Soda Tax’ May Pause Efforts in Other Cities
- Fact Check: Does a Soda Tax Mean a Healthier Cook County?
Potential Sugar Taxes:
Australia
- Yes, The Government Should Tax Soft Drinks: Findings From a Citizens’ Jury in Australia
- Are Australians Ready for Warning Labels, Marketing Bans, and Sugary Drink Taxes? Two Cross-Sectional Surveys Measuring Support for Policy Responses to Sugar-Sweetened Beverages
- Taxes and Subsidies for Improving Diet and Population Health in Australia: A Cost-Effectiveness Modelling Study
New Zealand
- Implications of a Sugar Tax in New Zealand: Incidence and Effectiveness
- Supporting a Sugar Tax in New Zealand: Sugar Sweetened Beverage (‘Fizzy Drink’) Consumption as a Normal Behaviour Within the Obesogenic Environment
- Is Sugar Tax on or Off the Table?
- Ministry of Health is Exploring the Feasibility of a Sugar Tax but Government Says It Won’t Implement One This Term
- National Slams Minister Over Sugar Tax: ‘Wants to Hike Your Grocery Bill’
- Tax to Reduce Intake of Sugar Sweetened Beverages
- Government’s Obesity Plan Fails to Include Sugar Tax
Colombia
- A Tax on Sugar Sweetened Beverages in Colombia: Estimating the Impact on Overweight and Obesity Prevalence Across Socio Economic Levels
- Colombia: Soda Tax Could Raise Almost US $500 Million by 2020, Help Shift to Healthier Diets
- She Took on Colombia’s Soda Industry. Then She was Silenced
- Soda Wars, Colombia: Industry Opposition Goes to New Extremes
- Health Taxes to Save Lives
- Sugary Drinks Taxation, Projected Consumption and Fiscal Revenues in Colombia: Evidence From a QUAIDS Model
Search Engines and Search Terms:
- Searched on Google, Google Scholar, and PubMed with search terms: “sugar tax” “sugar tax resources” “soda tax” “key players in soda tax”
