Law. §__-2. Legislative intent. It is the intent of the Legislature, by adopting the Beverages Tax Law and creating the Children’s Health Promotion Fund, to diminish the human and economic costs of obesity in the State of [___________]. This chapter is intended to discourage excessive consumption of Sugar-Sweetened Beverages and to create a dedicated revenue source for programs designed to prevent and treat childhood obesity and health conditions which result from it. §__-3. Definitions. For purposes of this chapter: any closed or sealed container regardless of size or shape, including, “Bottle” without limitation, those made of glass, metal, paper or plastic or any other material or combination of materials. Sugar-Sweetened Beverage” means any Sugar-Sweetened Beverage “Bottled contained in a Bottle that is ready for consumption without further processing such as, without limitation, dilution or carbonation. Sweetener” means any substance containing calories, suitable for human “Caloric consumption, that humans perceive as sweet, and includes, without limitation, sucrose, fructose, glucose, other sugars, and fruit juice concentrates. “Caloric Sweetener” excludes Non-Caloric Sweeteners. means a person who purchases a Sugar-Sweetened Beverage for “Consumer” consumption and not for Sale to another. means the State Department of [_______________]. “Department” Comment on definition of This definition should identify the state “Department”: department or agency which is responsible for administration and collection of state taxes. means any Person, including manufacturers and wholesale dealers, “Distributor” who receives, stores, manufactures, bottles or distributes Bottled Sugar-Sweetened Beverages, Syrup, or Powder, for Sale to Retailers doing business in the State whether or not that Person also sells such products to Consumers. the Children’s Health Promotion Fund established pursuant to Section “Fund” [__-___].
Law. §__-2. Legislative intent. It is the intent of the Legislature, by adopting the Beverages Tax Law and creating the Children’s Health Promotion Fund, to diminish the human and economic costs of obesity in the State of [___________]. This chapter is intended to discourage excessive consumption of Sugar-Sweetened Beverages and to create a dedicated revenue source for programs designed to prevent and treat childhood obesity and health conditions which result from it. §__-3. Definitions. For purposes of this chapter: “Bottle” any closed or sealed container regardless of size or shape, including, without limitation, those made of glass, metal, paper or plastic or any other material or combination of materials. “Bottled Sugar-Sweetened Beverage” means any Sugar-Sweetened Beverage contained in a Bottle that is ready for consumption without further processing such as, without limitation, dilution or carbonation. “Caloric Sweetener” means any substance containing calories, suitable for human consumption, that humans perceive as sweet, and includes, without limitation, sucrose, fructose, glucose, other sugars, and fruit juice concentrates. “Caloric Sweetener” excludes Non-Caloric Sweeteners. “Consumer” means a person who purchases a Sugar-Sweetened Beverage for consumption and not for Sale to another. “Department” means the State Department of [_______________]. Comment on definition of “Department”: This definition should identify the state department or agency which is responsible for administration and collection of state taxes. “Distributor” means any Person, including manufacturers and wholesale dealers, who receives, stores, manufactures, bottles or distributes Bottled Sugar-Sweetened Beverages, Syrup, or Powder, for Sale to Retailers doing business in the State whether or not that Person also sells such products to Consumers. “Fund” the Children’s Health Promotion Fund established pursuant to Section [__-___].
SSB_State%20Tax_Legislation_Defns-UPDATED_20141110.docx