Table 4. Current nonsales taxes on beverages in the United States (as of 1 January 2013).
| Jurisdiction and citation(s) | Taxable item | Types of beverages | Type of tax | Amount of tax | Taxable entitya |
|---|---|---|---|---|---|
| Alabama (ALA. CODE §§ 40-12-69, -70) | Bottles | Soda water, carbonated drinks, fruit juices, flavored milk, soft drinks | License | Runs from: $40 state and $40 county tax for <16 bottles/min to $500 state and $500 county license tax for 150 bottles +/min $2.50/year | M |
| Bottles, cans, or other sealed containers | Carbonated or other soft drinks | License | R | ||
| Tap or dispensing | Soft drinks | License | Less than 5000 inhabitants: $10; 5000–15 000 people: $15; 15 000–25 000: $20; over 25 000: $25. All of these are in addition to another annual $2.50 retailer license tax $50/year; does not apply to bottlers who have paid annual bottler license tax for operating plants in the state (see above) | R | |
| N/A | Carbonated or other soft drinks | License | W | ||
| Arkansas (ARK. CODE ANN. § 26-57-904) | Bottles powder/other base product | Soft drinks | Privilege | $0.21/gal | M, W, D, Rb |
| Syrup | Soft drinks | Privilege | $2.00/gal | M, W, D, Rb | |
| Rhode Island (R.I. GEN. LAWS § 44-44-3) | Case of beverage containers sold | Beverage containers; includes containers for: carbonated soft drinks, soda water, mineral water, and bottled water | Unspecified nonsales tax | $0.04/case (does not apply to reusable or refillable containers) | W |
| Tennessee (Tenn. Code Ann. §67-5-402) | Bottles | Bottled soft drinks: all nonalcoholic beverages, whether carbonated or not (for example, soda water, cola drinks, orangeade, grapeade, gingerale, and the like) and all bottled preparations commonly referred to as soft drinks; excludes fluid milk (with/without flavoring), 100 per cent juice or juice concentrate | Privilege | 1.9 per cent of gross receipts | M, R, I, D |
| Virginia (VA. CODE ANN. § 58.1-1702) | Bottles | Carbonated soft drinks | Excise | Tax amount ranges from $50 for gross receipts ≤$100 000 to $33 000 for gross receipts >$50 million | W, D |
| Washington (WASH. REV. CODE ANN. § 82.64.020) | Syrup | Carbonated beverage syrup | Excise | $1/gal (fractional amounts taxed proportionally) | W, R |
| West Virginia (W. VA. CODE ANN. §§ 11-19-1, -2) | Bottles | Soft drinks: all nonalcoholic beverages, whether carbonated or not or any and all preparations commonly referred to as ‘soft drinks', which are closed and sealed in glass, paper, or any other type of container, envelope, package, or bottle, whether manufactured with or without the use of any syrup. The term ‘bottled soft drinks' shall not include fluid milk to which no flavoring has been added, or natural undiluted fruit juice or vegetable juice | Excise | $0.01/16.9 ounce (or fraction thereof) or each ½ liter (or fraction thereof) $0.80/gal or part thereof $0.84/4L or part thereof $0.01/ounce or on each 28.35g | D, M, W, R, I |
| Syrup | |||||
| Dry mixture | |||||
| Baltimore city (Balt. City. Code. 28 § 20-1) | Beverage containers | Fruit juice <10 per cent natural fruit juice content; RTD teas; any soda water, carbonated water, natural or artificial mineral water, or natural or spring water; any soft drink including cola, ginger ale, root beer, sasparilla, or any other carbonated or uncarbonated beverage referred to as a soft drink; excludes dairy products, nondairy milk substitutes, anything with >10 per cent fruit juice, and any beverage container ≥2L | Unspecified tax | $0.02/nonreusable container | D |
| Chicago city (Chicago City Code 3 § 45-01 et seq.) | Soft drinks sold at retail (including vending machines) | Soft drinks: any nonalcoholic beverage containing natural or artificial sweeteners including, but not limited to, soda, sport or energy drinks, sweetened tea, enhanced sweetened or flavored waters, drinks containing ≤50 per cent juice, and all other preparations commonly known as soft drinks; excludes beverages containing milk, milk substitutes, unsweetened teas, drinks with >50 per cent juice by volume, and unsweetened carbonated or uncarbonated water | Retailers' occupation tax | $0.03 of gross receipts | R |
| Fountain soft drinks | Fountain soft drink tax | 9 per cent of syrup price | Businesses selling syrup to retailers or retailers selling fountain soft drinks |
a
M=manufacturer, W=wholesaler, D=distributor, R=retailer, I=importer into the state
b
In Arkansas, retailers also are subject to the privilege tax if the items are purchased from an unlicensed distributor, manufacturer, or wholesale dealer.