Pennsylvania – City of Philadelphia Sweetened Beverage Tax Effective January 1, 2017

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:

  • Sucrose
  • Glucose
  • High fructose corn syrup
  • Stevia
  • Aspartame
  • Sucralose
  • Neotame
  • Ace-K
  • Saccharin
  • Advantame

Exclusions include:

  • 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.

 

For further Information:

http://www.phila.gov/SweetenedBeverageTax.aspx

http://www.phila.gov/Ordinance.pdf