Model Sugary Drink Tax Legislation

Many studies have demonstrated a link between chronic diseases and the consumption of sugary drinks.

States can help reduce the amount of sugary drinks consumed while generating funds for health programs by imposing an excise tax on sugary drinks. (An excise tax is generally charged to a business selling a product; a sales tax is charged to consumers.)

ChangeLab Solutions developed this model legislation to help states that want to impose an excise tax on these beverages and earmark the proceeds for programs to improve community health.

To help support the legislation, we have also developed an accompanying set of findings, or evidence-backed facts. For updated findings, see our guide, A Legal and Practical Guide for Designing Sugary Drink Taxes, for local officials and advocates who are interested in pursuing sugary drink taxes.