A sweetened beverage excise tax is an additional cost charged to distributors of beverages with added sweeteners (caloric or non-caloric) by a local, state, or federal government. As a public health strategy, the primary goal of sweetened beverage taxes is reducing the consumption of sweetened beverages to ultimately improve health. A secondary goal is generating revenue for community health initiatives. Revenue generation at the state level is of particular importance at this time based on federal policies which are increasing states’ share of the administrative costs for safety net programs, such as SNAP.

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