SALT Report 3844 – Starting January 1, 2017, the City of Philadelphia will impose a tax on the supply of sweetened beverages to retail dealers and on syrups and concentrates used to make sweetened drinks. The tax rate will be $0.015 per ounce of sweetened beverage. Taxable items include non-alcoholic beverages, syrup, or concentrate used to prepare a beverage that lists as an ingredient any form of caloric sugar-based sweetener or artificial substitute, including, but not limited to the following:
- High fructose corn syrup
- Baby formula
- Products that are more than 50% milk.
- Beverages that meet the definition of medical foods.
- Any product more than 50%, by volume, is fresh fruit, vegetables, or a combination of the two, added by someone other than the customer.
- Unsweetened drinks that the purchaser or seller can add sugar to at the point of sale.
- Any syrup or concentrate that the purchaser adds or can request the seller add to a drink.
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