Tag: tax
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Irish Court Classifies Subway Bread as Confectionery Item
The Supreme Court of Ireland has held that Subway’s breads are subject to value-added tax (VAT) because they contain too much sugar to be considered a staple product. Under the country’s VAT law, bread can contain up to 2% sugar in the flour to be classified as a staple product exempt from the tax; Subway’s…
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Proposed D.C. SSB Tax Would Shift Burden to Manufacturers
A Washington, D.C., Council member, with the support of seven other members, has introduced a tax on sugar-sweetened beverages (SSBs) that would replace a sales tax that took effect in early October 2019 with an excise tax applied to SSB manufacturers. According to a press release, the Healthy Beverage Choices Act of 2019 “repeals the…
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Tax on Foods with Sugar May Fight Obesity More than SSB Taxes, BMJ Study Asserts
A U.K. modeling study has apparently found that a 20% tax on foods with high levels of sugar could reduce rates of obesity more than taxes on sugar-sweetened beverages (SSBs). Scheelbeek et al., “Potential impact on prevalence of obesity in the UK of a 20% price increase in high sugar snacks: modelling study,” BMJ, September…
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Ban on SSB Taxes Passes in Washington, Fails in Oregon
Washington voters have reportedly approved a ballot measure that will prevent the state legislature from implementing a tax on sugar-sweetened beverages (SSBs). The measure will not repeal Seattle’s tax but will prevent other local governments within the state from imposing new SSB taxes. A similar initiative in Oregon failed to pass; critics of the measure…
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Philadelphia SSB Tax Upheld
The Pennsylvania Supreme Court has affirmed a lower court’s ruling upholding Philadelphia’s tax on sugar-sweetened beverages (SSBs), holding that the tax is not preempted by state law. Williams v. Philadelphia, Nos. 2 EAP 2018, 3 EAP 2018 (Pa., entered July 18, 2018). The 1.5-cents-per-ounce tax, which took effect in January 2017, applies to SSB distributors…
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Grocery Bag Fee is Not a Tax, Colorado Supreme Court Holds
The Colorado Supreme Court has upheld a municipal ordinance charging a $0.20 “waste reduction fee” for paper grocery bags and prohibiting disposable plastic bags, ruling the charge is part of a regulatory program of waste management and not a tax. Colo. Union of Taxpayers Found. v. City of Aspen, No. 16SC377 (Colo., entered May 21,…
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Vintner Alleges Colorado Wine Industry Development Fee is Illegal Tax
A vintner has filed a lawsuit alleging Colorado’s “wine development fee,” charged to wholesalers, is an unconstitutional excise tax. Vineland Corp. v. Colorado, No. 18-30199 (Colo. D.C., filed April 24, 2018). Since 1990, Colorado has imposed a 10-year renewable excise tax of one cent per liter on all vinous liquors sold in the state. In…
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EC Approves Irish SSB Tax
Ireland’s tax on sugar-sweetened beverages (SSBs) will take effect May 1, 2018, following a European Commission finding that the tax does not constitute state aid. According to a press release, “The Commission in its assessment found that soft drinks can be treated differently to other sugary products in view of health objectives. For example, the…