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.)

NPLAN has developed 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, NPLAN has also developed an accompanying set of evidence-backed facts, or “findings.”

In some states, a regulatory fee on sugar-sweetened beverages may benefit public health more than an excise tax. To learn more, download our materials on using a regulatory fee to combat the adverse effects of sugar-sweetened beverages.