Model Sugar-Sweetened Beverage Tax Legislation

Model Sugar-Sweetened Beverage Tax Legislation

Today almost one-third of children in the United States are obese or overweight, and many studies have demonstrated a link between obesity and the consumption of sodas and other sugar-sweetened beverages.

States can help reduce the amount of sugar-sweetened beverages consumed while generating funds for programs that address obesity by imposing an excise tax on sugar-sweetened beverages. (An excise tax is generally charged to a business selling a product; a sales tax is charged to consumers.)

Developed by NPLAN, a project of ChangeLab Solutions, this model legislation to help states that want to impose an excise tax on these beverages and earmark the proceeds for programs to prevent and treat obesity. To help support the legislation, we have also developed an accompanying set of evidence-backed facts, or “findings.”

Download the Model Ordinance and its Findings below. Be sure to check out our other resources on regulating SSBs.