Sugar-Sweetened Beverage Taxes and Public Health: Research Brief
This 2009 research brief provides an overview of the current research on the health impacts of sugar-sweetened beverage (SSB) consumption, how food and beverage prices affect consumption and related weight outcomes, and the potential impact of both large and small SSB taxes.
List of BTG publications on food and beverage prices and taxes (PDF)
State Sales Taxes on Soda and Snack Foods
(Recently Updated) Geared towards researchers, this file contains annual data on sales tax rates for each of the 50 states and the District of Columbia for sodas and selected snack products sold through grocery stores and vending machines. Data for 1997-2011 are currently posted (using a January 1 annual reference date). Sales tax rates are captured for the following snack products: candy, chips/pretzels, ice cream, popsicles, milkshakes, and baked goods. In addition to variables for each item and sales location (grocery stores and vending machines), dichotomous variables indicate the extent to which each product is taxed at a higher rate than food, generally (known as a disfavored tax). Additional variables include state, state FIPS code, and year. The Excel version is posted below. Please contact us if you are interested in another file format.
State Non-Sales Taxes on Soda
This data set contains annual data on non-sales tax rates for each of the 50 states and the District of Columbia for sodas. Data for 2007-2009 are currently posted (using a January 1 annual reference date); historical data from 1997 through 2011 will be posted in the near future. Data are compiled for non-sales taxes applied to manufacturers, wholesalers, retailers, and distributors for each of the following types of soda forms: bottles, syrup, powder, mix, and dispensing. For each case where a non-sales tax applies, a variable notes the type of tax of applicability (i.e., license, excise, privilege, other, or NA for not available). Additional variables include state, state FIPS code, year, statutory citation, and comments (including comments on any dedicated revenues). The data were compiled by The MayaTech Corporation for the Bridging the Gap Program at the University of Illinois at Chicago.
Additional information on the sales tax data may be obtained from:
Chriqui JF, Eidson SS, Bates H, Kowalczyk S, & Chaloupka FJ. State Sales Tax Rates for Soft Drinks and Snacks Sold Through Grocery Stores and Vending Machines, 2007. Journal of Public Health Policy; 29: 226-249, 2008. (View Full Text, PDF)
For questions about the tax data or definitions, specifically, please contact:
Jamie F. Chriqui, Ph.D., M.H.S.
Senior Research Scientist
Bridging the Gap Program
Health Policy Center
Institute for Health Research and Policy
University of Illinois at Chicago
1747 West Roosevelt Road
Room 558, M/C 275
Chicago, IL 60608
email: jchriqui@uic.edu
Archives:
Included below are archived maps and lists showing historical state-by-state soda tax rates. Files are labeled with the reference date by which taxes were in place.
Definitions:
These files contain definitions of food and food products for use in conjunction with the snack tax data. Definitions were compiled beginning with the 2008 tax data file year and reflect codified state law as of January 1 of each year. Additional variables include state abbreviation, enacted and effective date (where applicable or if able to be determined), and the statutory/administrative law citations.
Acknowledgements:
State sales and non-sales tax rates and definitions were compiled for the Bridging the Gap Program by The MayaTech Corporation.
Contact Information:
University of Illinois at Chicago
Institute for Health Research and Policy
1747 W. Roosevelt Road
Room 558, M/C 275
Chicago, IL 60608
Telephone: (312) 413-4884
info@bridgingthegapresearch.org