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, Bottled Water, and Snack Foods
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, bottled water, and selected snack products sold through grocery stores and vending machines. The bottled water tax data are a new addition. Data for 1997-2014 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 and Bottled Water
This data set contains annual data on non-sales tax rates for each of the 50 states and the District of Columbia (D.C.) for regular soda and bottled water. The data set contains data for all 50 states and D.C. for the years 1997-2014 (using a January 1 annual reference date). 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; and for bottled water, taxes applied to bottling. 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:
Pomeranz JL, Chriqui JF. The Supplemental Nutrition Assistance Program: analysis of program administration and food law definitions. Am J Prev Med, 2015. [E-pub ahead of print] (View abstract)
Chriqui JF, Chaloupka FJ, Powell LM, Eidson SS. A typology of beverage taxation: Multiple approaches for obesity prevention and revenue generation. Journal of Public Health Policy; 34(3):403-23, 2013. doi: 10.1057/jphp.2013.17. (View Full Text, PDF)
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 Abstract)
Included below are PowerPoint (PPT) files with maps showing the latest state-by-state soda and bottled water tax rates.
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.
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.
State sales and non-sales tax rates and definitions were compiled for the Bridging the Gap Program by The MayaTech Corporation.
For questions about these data, please contact:
Jamie F. Chriqui, Ph.D., M.H.S.
Director of Policy Surveillance and Evaluation
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