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\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\tx4680\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
\par 
\par 
\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
\par }{\fs28\insrsid4866080 
\par }\pard\plain \s20\qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs28\insrsid4866080 The Evolution of the Modern Snack Tax Bill:
\par From World War I to the War Against Obesity
\par }{\insrsid4866080 
\par 
\par 
\par }{\fs28\insrsid4866080 By: Wendy Sheu
\par Harvard Law School, Class of 2007
\par }\pard\plain \qc \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
\par 
\par 
\par 
\par 
\par }\pard \qc \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 May 2006
\par 
\par Submitted in satisfaction of the Food & Drug Law course requirement 
\par Winter 2005-06, Professor Peter Barton Hutt
\par 
\par 
\par 
\par 
\par 
\par 
\par 
\par }\pard\plain \s3\qc \li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 Abstract
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab 
This paper offers a historical perspective on soft drinks and snack taxes in the United States in light of recent legislative snack tax proposals that have been introduced in at least twenty states since an obesity crisi
s was declared in 2002.  Selective taxes on soft drinks and candy can be traced to the War Revenue Acts during World War I and have frequently appeared, disappeared, and resurfaced at the state level during the past eighty-five years.  This paper surveys 
t
he history and various forms of snack taxation in the states prior to the recent obesity epidemic, and the reasons that underlay these earlier taxes.  More importantly, it examines the current resurrection of the snack tax as an obesity-related measure an
d
 analyzes its strengths and weaknesses as a tax and health policy.  Finally, it offers preliminary suggestions to enhance the potential of current snack tax proposals to overcome challenges that had caused many of their predecessors to be short-lived.    
 
\par }\pard\plain \s22\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }{\b\insrsid4866080 
\par {\listtext\pard\plain\s1 \b\f38\kerning32\insrsid4866080 \hich\af38\dbch\af0\loch\f38 I.\tab}}\pard\plain \s1\qc \fi-360\li360\ri0\sb240\sa60\keepn\widctlpar\jclisttab\tx360\aspalpha\aspnum\faauto\ls9\outlinelevel0\adjustright\rin0\lin360\itap0 
\b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 Introduction
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 As the obesity epidemic continues to rise,}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134325457}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080   The Nat
ional Center for Health Statistics released its latest report on obesity in April 2006, which revealed record levels of obesity: 33.6% of children and teens were overweight or at risk of becoming so (up from 28.2% four years earlier), 31.1% of men were ob
ese (up from 27.5% four years earlier), and 33% of women were obese (remaining about the same as four years earlier).  Cynthia L. Ogden et al., }{\i\insrsid4866080 Prevalence of Overweight and Obesity in the United States, 1999-2004}{\insrsid4866080 
, 295 }{\scaps\insrsid4866080 J. Am. Med. Ass\rquote n}{\insrsid4866080 , 1549-55 (Apr. 5, 2006).}}}{\insrsid4866080 {\*\bkmkend _Ref134325457} costing the nation $117 billion annually,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  CDC, }{\scaps\insrsid4866080 
Physical Activity and Good Nutrition: Essential Elements to Prevent Diseases and Obesity}{\insrsid4866080  (2005), }{\i\insrsid4866080 available at }{\insrsid4866080 http://www.cdc.gov/nccdphp/publications/aag/dnpa.htm (last visited April 15, 2006).}}}{
\insrsid4866080  it is hardly surprising that legislators have recently indulged in creative ways to tax soft drinks and snacks.  With tort lawyers currently convincing the public that junk food is like tobacco,}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{
\cs17\insrsid4866080 Kate Zernike, }{\cs17\i\insrsid4866080 Lawyers Shift Focus from Big }{\cs18\i\insrsid4866080 Tobacco}{\cs17\i\insrsid4866080  to Big Food}{\cs17\insrsid4866080 , N.Y. TIMES, Apr. 9, 2004, at A15; Shelly Branch, }{
\cs17\i\insrsid4866080 Is Food the Next }{\cs18\i\insrsid4866080 Tobacco}{\cs17\i\insrsid4866080 ? As Obesity Concerns Mount, Companies Fret Their Snacks, Drinks May Take the Blame}{\cs17\insrsid4866080 , WALL ST. J., June 13, 2002, at B1. }}}{
\insrsid4866080  a \'93sin\'94 tax on junk food may actually pass as a health-promoting policy \endash  in addition to providing a revenue boost for the state treasury.  Indeed, in recent years, various forms of taxes on soft drinks, candy an
d other snacks \endash  often touted as the \'93junk food tax,\'94 \'93selective food tax\'94, \'93fat tax,\'94 or \'93Twinkie tax\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Throughout this paper, I will use the term \'93snack tax\'94
 to refer to all of these forms of taxes (including a tax only on soft drinks), unless otherwise indicated. }}}{\insrsid4866080  \endash 
 have emerged in legislative bills across the nation.  In 2004 and 2005, at least twenty states introduced snack and soda tax legislation.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134331587}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 
Health Policy Tracking Service, State Actions to Promote Nutrition, Increase Physical Activity and Prevent Obesity: A Legislative Overview 96 (}{\insrsid4866080 Jun. 11, 2005), }{\i\insrsid4866080 available at }{\insrsid4866080 
www.rwjf.org/files/research/ July%202005%20-%20Report.pdf (last visited May 1, 2006).  The following states introduced legislation: in 2004, Georgia, Indiana, Michigan, Nebraska, New Mexico, New York, Oklahoma, South
 Dakota, Texas and West Virginia; in 2005, Alabama, Arizona, Maryland, Michigan, Montana, Nebraska, New Mexico, New York, Texas, and Washington. }{\i\insrsid4866080 Id. }}}{\insrsid4866080 {\*\bkmkend _Ref134331587}   
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 The pro
posed tax usually takes one of two forms: an excise tax collected from wholesalers; or alternatively, a sales tax to be applied to targeted snacks, while a sales tax would ordinarily exempt foods.  Texas and Nebraska, for example, both introduced bills in
 2005 proposing to extend the state sales tax to particular snack foods.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 3283, 79th Leg., Reg. Sess. (Tx. 2005); L.B. 628, 99th Leg., 1st Sess. (Neb. 2005).}}}{\insrsid4866080 
  To ensure the health-promoting effect of the tax, both of these proposals pledge the revenues for health-promoting programs: in Texas, revenues are to fund childhood obesity programs,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 3283, 79th Leg., Reg. Sess. \'a7 2 (Tx. 2005). }}}{
\insrsid4866080  while in Nebraska, they are to go to a school facilities trust fund.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  L.B. 628, 99th Leg., 1st Sess. \'a7 2 (Neb. 2005).}}}{\insrsid4866080    
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\tx7200\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 What is}{\i\insrsid4866080  }{\insrsid4866080 
surprising is that snack taxes are anything but new, and actually have been especially unpopular and unsuccessful during the last fifteen years.  As of 2000, nine states had repealed existing snack taxes \endash  sometimes within j
{\*\bkmkstart _Ref134324336}ust several years of enactment.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Michael F. Jacobson & Kelly D. Brownell, }{\i\insrsid4866080 Small Taxes on Soft Drinks and Snack Foods to Promote Health}{\insrsid4866080 , 90(6) }{\scaps\insrsid4866080 Am. J. Pub. Health}{
\insrsid4866080  854, 856 tbl. 2 (2000).  }{\i\insrsid4866080 See infra }{\insrsid4866080 Part III.C. }}}{\insrsid4866080 {\*\bkmkend _Ref134324336}  While seventeen states continue to levy some variation of the tax \endash 
 including California, which has taxed soft drinks since 1933}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  }{\i\insrsid4866080 id.}{\insrsid4866080   The major change since Brownell and Jacobson\rquote s report in 2000 has been the District of Columbia\rquote 
s repeal of its sales tax on snack foods and soft drinks in 2001. District of Columbia, Office of Tax & Revenue, }{\i\insrsid4866080 District Repeals Snack Tax, Offers Sales Tax Holiday}{\insrsid4866080 , Jul. 6, 2001, }{\i\insrsid4866080 at }{
\insrsid4866080 http://cfo.dc.gov/OTR/cwp/view,a,11,q,592 399,otrNav_GID,1682.asp (on file with author).}}}{\insrsid4866080  \endash  most of the existing snack taxes signi
ficantly pre-date the obesity crisis. The first soft drinks and candy tax was levied in 1917,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See infra}{\insrsid4866080  Part II.A.}}}{\insrsid4866080 
 an era when food was scarce and calories were much more valuable.  
\par }\pard \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 \tab The divergence between the circumstances surrounding the passage of the first snack taxes an
d the current wave of proposed snack tax legislation raises interesting questions about the policies for selective treatment of particular snacks and how they have evolved over time.  More importantly, the distinctive experiences of over thirty-two states
 that ever passed or considered at least one form of the snack tax may provide some insight into the potential success of the current proposals. 
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 While the snack tax is over eighty-five years old, it has never quite been a salient issue \endash  perhaps because it
 existed in the shadows of other legislation, or because it was suppressed by the intense lobbying efforts of the snack foods industry \endash  and virtually nothing has been written about the origins of this tax.}{\cs16\super\insrsid4866080 
{\*\bkmkstart _Ref134326093}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 The only secondary source known to the author that describes the circumstances surrounding some of the earlier snack taxes is }{\scaps\insrsid4866080 Kelly D. Brownell & Katherine Battle Horgen, Food Fight: the Inside Story of the Food Industry, America
\rquote s Obesity Crisis, and What We Can Do About It}{\insrsid4866080 , 220-22 (2004) (providing an overview of the experiences of California, Maryland, Maine, and Washington during the 1990s). }}}{\insrsid4866080 {\*\bkmkend _Ref134326093}
  This article aims to fill this gap in the liter
ature.  First, it surveys the history of the snack tax and its initial adoption in various states, up until a wave of snack tax repeals in the 1990s.  Next, it examines the current resurrection of the snack tax as an obesity-related measure and analyzes i
t
s strengths and weaknesses as a policy instrument.  Finally, by drawing on lessons from historical experiences with the snack tax, this article explores the challenges facing current proposals and suggests potential measures that might maximize the succes
s
 of current and future snack tax legislation.  The historical analysis may be crucial for current and future policymakers in determining whether to pursue a snack tax, and if so, how to design one to maximize its potential and overcome the challenges that
 caused many of its predecessors to be short-lived.
\par 
\par 
\par 
\par 
\par 
\par {\listtext\pard\plain\s1 \b\f38\kerning32\insrsid4866080 \hich\af38\dbch\af0\loch\f38 II.\tab}}\pard\plain \s1\qc \fi-360\li360\ri0\sb240\sa60\nowidctlpar\jclisttab\tx360\aspalpha\aspnum\faauto\ls9\outlinelevel0\adjustright\rin0\lin360\itap0 
\b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 The Early Snack Taxes
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 {\*\bkmkstart _Ref133807828}
\par A.   Pioneer Snack Tax Collector: The Federal Government, 1917-1932}{\b0\insrsid4866080 {\*\bkmkend _Ref133807828}
\par }\pard\plain \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
The first snack tax can be traced to the War Revenue Act of 1917, which taxed \'93so-called soft drinks,\'94 and was hastily approved by a Congress desperate to raise money for World War.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref133723474}\chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  War Revenue Act, 40 Stat. 300, \'a7\'a7
 313-15 (beverages),  }{\i\insrsid4866080 War Revenue Act of 1917: Hearing on H.R. 4280 Before the Senate Committee on Finance, }{\insrsid4866080 65th Congress, 1st Sess. (1917) (Report No. 75) (\'93approves the scheme\'85by which so-called soft drinks
\'85are taxed\'94).  For a detailed background of the War Revenue Act of 1917, see Roy G. Blakey, }{\i\insrsid4866080 The War Revenue Act of 1917}{\insrsid4866080 , 7(4) }{\scaps\insrsid4866080 Am. Econ. Rev. 793 (1917).}}}{\insrsid4866080 
{\*\bkmkend _Ref133723474}  Title III, \'93War Tax on Beverages,\'94 contained section 313, which imposed a graduated tax of $0.05 to $0.20 per gallon on all syrups used for manufacturing soft drinks,}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  40 Stat. 300, Tit. III, \'a7
 313(a)  (applying higher taxes based on excess of price over $1.30 per gallon).}}}{\insrsid4866080  $0.01 per gallon on \'93all ginger ale, root beer, sarsaparilla, pop, and other carbonated waters or beverages,\'94}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  40 Stat. 300, Tit. III, \'a7 313(b).}}}{
\insrsid4866080  and an additional $0.05 per pound on the carbonic acid gas used in the manufacture of carbonated water and other drinks.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  40 Stat. 300, Tit. III, \'a7
 315.  It is notable that other than soft drinks, the only taxed items that could be categorized as a food were chewing gum and alcoholic beverages. }{\i\insrsid4866080 See id.}{\insrsid4866080  }}}{\insrsid4866080   Soft drinks and candy were among ma
ny items Congress considered \'93minor luxuries.\'94}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref133725991}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 Alfred D. Buehler, General Sales Taxation: Its History and Development}{\insrsid4866080 
 10-12 (1932) (citing House Committee on Ways and Means, Hearings on Internal Revenue Revision, July 26-29, 1921, at 73). }}}{\insrsid4866080 {\*\bkmkend _Ref133725991}  A purpose of the War Revenue Acts was purportedly to \'93
encourage thrift and economy and to prevent extravagance as well as to provide revenue.\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 Staff of Committee on Ways and Means, 65th Cong., Report on H.R. 8245, Rep. No. 350 (1921). }{\insrsid4866080  }}}{
\insrsid4866080     }{\b\insrsid4866080 
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 Although these war-time excise taxes were often costly to collect and detested as \'93nuisance taxes,\'94}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id.}}}{
\insrsid4866080  they remained largely in place even after the war.  Section 313 under the War Revenue Act became the foundation for the soft drinks excise tax, Section 628, in the Revenue Act of 1918.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Revenue Act of 1918, \'a7
 628, 40 Stat. 1057, 1116 (1919).}}}{\insrsid4866080   When the Revenue Bill of 19
18 was under consideration, the report of the House Committee on Ways and Means suggested that the tax did not produce enough revenues and even proposed to increase tax rates on beverages.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\ul\insrsid4866080 Monroe Cider Vinegar & Fruit Co. v. Riordan}{
\insrsid4866080 , 280 F. 624, 631 (2nd Cir. 1922) (citing H.R. 12663, 65th Congress, 2nd Sess (1918) (Report No. 767)).}}}{\insrsid4866080   The proposed rates were ultimately reduced by the Senate Committe
e of Finance, which announced the need to reduce taxes with the cessation of war.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 Staff of Committee on Ways and Means, 65th Cong. 3d Sess., Report on  H.R. 12863, Rep. No. 617 (1918). }}}{
\insrsid4866080   In 1919, Congress imposed a 5% excise tax on candy, \'93viewed as a luxury tax,\'94 which gradually fell into legislative disfavor because of administrative complaints over classifying what was a \'93candy\'94
 for tax purposes and over the inequitable treatment of candy and certain foods that were not clearly candy but competed with it.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134362867}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 
Carl Shoup, The Federal Revenue System: Manufacturers\rquote  Excise and Special Taxes (Rep. to the Secretary of Treasury, Sept. 20, 1934), }{\i\insrsid4866080 available at http://www.taxhistory.org/Civilization/Documents /Surveys/hst23738/23738-1.htm }{
\insrsid4866080 (last visited May 1, 2006).  For example, chocolate-covered or sugar-coated cakes and crackers, sweet cakes, pastry, chocolate-covered ice-cream bars, ice cream, nuts, and dried and fr
esh fruits were the chief source of complaint by candy representatives who appeared at the revenue hearings.  According to one witness, \'93
Here is an item that on the face of it is candy, which is chocolate and marshmallow and nuts, with a little biscuit base that takes the curse of the tax off. . . ." }{\i\insrsid4866080 Id. }}}{\insrsid4866080 {\*\bkmkend _Ref134362867}        
\par In the Revenue Act of 1921, the candy and soft drinks tax persisted: soft drink syrups were taxed at $0.09 per gallon.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Revenue Act of 1921, 42 Stat. 227, \'a7602 (1921).  }}}{\insrsid4866080 
  However, in the ensuing years the Republicans led a popular campaign to slash federal taxes \endash  at least to slash regressive taxes and emphasize a more progressive income tax base \endash  which led to the repeal of the soft drink and c
andy taxes, among other items, in the 1924 Revenue Act.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  }{\scaps\insrsid4866080 Tax History Project, Historical Document: Facing the Tax Problem : Book One, Background}{\insrsid4866080  30 (Feb. 15, 1996), }{
\i\insrsid4866080 at }{\insrsid4866080 http://www.taxhistory.org/thp/thpwebsite.nsf/Web/Readings (on file with author). }}}{\insrsid4866080   
\par Not many years later, the Great Depression led to a gaping national deficit and caused Congress in 1932 to revive its wartime policy of taxing a long list of commodities and services to increase re
venues.  During the House Committee on Ways and Means hearings, it was testified that it would be impossible to make up the entire deficit by increasing income taxes alone, as even an increase of three times the proposed rates would still be inadequate.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\i\insrsid4866080 Hearings on H.R. 10236 Before the Committee on Ways and }{\insrsid4866080 Means, 72d Congress, 1st Sess. (1932) (letter from Silas H. Strawn, President Chamber of Commerce of the United States of America). }}}{\insrsid4866080   
Industry representatives, who were concerned that Congress may adopt a broad, national sales tax during the time, recommended excise taxes on \'93a broad range of articles and services of wide use, but not of first necessity.\'94}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\i\insrsid4866080 Id. }}}{\insrsid4866080   Interestingly, the House bill 
originally excluded excise taxes on any food items; however, suggestions to tax candies and chewing gum surfaced during the hearings, to which the committee Chairman and other members appeared receptive.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Hearings o
n H.R. 10236 Before the Committee on Ways and }{\insrsid4866080 Means, 72d Congress, 1st Sess. (1932) (statement of Frank A.K. Boland, American Hotel Ass\rquote n of the United States and Canada). }}}{\insrsid4866080 
\par In the bill forwarded to the Senate, excise taxes were provided for candy, chewing gum, soft drinks, as well as tires, furs, jewelry, automobiles, radio and phonograph equipment, refrigerators, cameras, and electricity.}{\cs16\super\insrsid4866080 
{\*\bkmkstart _Ref132912441}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\scaps\insrsid4866080 Carl Shoup, Excise Taxes (Dep\rquote t Treasury, Staff Memo 1934) }{\i\insrsid4866080 available at}{\insrsid4866080  http://ww
w.taxhistory.org/ Civilization/Documents/Excise/hst8678.htm (last visited April 15, 2006).  Even while the bill was under consideration, there were strong objections to taxes on the minor \'93nuisance\'94
 taxes such as soft drinks and candy were because their production was distributed across many producers, making it more costly to administer. Nonetheless they were passed by a hurried Congress \'93with a view to taxing everything in sight.\'94   }{
\scaps\insrsid4866080 Buehler, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref133725991 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330033003700320035003900390031000000}}}{\fldrslt {\insrsid4866080 17}}}{\insrsid4866080 , at 277. }}}{\insrsid4866080 {\*\bkmkend _Ref132912441}
  Overall, the excise taxes comprised over fifteen percent of the $1.6 billion of internal revenue collected for fiscal year 1933; soft drinks and candy were each estimated to raise nearly $4.2 million.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Brian Francis, U.S. Gov\rquote t Printing Office, }{
\i\insrsid4866080 Gasoline Excise Taxes, 1933-2000}{\insrsid4866080 , 20(3}{\scaps\insrsid4866080 ) Stat. Income Bull.}{\insrsid4866080  140 (Dec. 22, 2001). }}}{\insrsid4866080 
  During the Senate committee hearings, the candy industry argued against being classed as a \'93luxury business\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Hearings on H.R. 10236 Before the Senate Committee on Finance}{\insrsid4866080 
, 72d Congress, 1st Sess. (1932) (statement of E.B. Griffenberg, Trading as Reynolds Candy Co.). }}}{\insrsid4866080  and that the tax unfairly singled out candy while similar products \endash  ice cream, cake, and biscuits (cookies, crackers) \endash 
 were untaxed.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{
\insrsid4866080  }{\i\insrsid4866080 Id.}{\insrsid4866080  (\'93If ice cream or cake is a necessary food, surely candy should be so classed\'94). }}}{\insrsid4866080 
  With extensive testimony from the industry, the tax was reduced.  The soda industry, in contrast, made no appearance at all at the hearings.  Regarding the soft drinks excise tax, testimony was given almost exclusively by \'93cereal beverage,\'94
 or low-alcohol beer manufacturers, who essentially conceded to an excise tax but advocated an equalized tax rate among the cereal beverages and other soft drinks,
 which they viewed to be competing products.  The perception that carbonated drinks were luxuries, and thus perhaps deserved to be taxed, was reflected by the testimony for Poland Springs.  Poland Springs, which argued against a tax on its natural still w
ater, acknowledged \'93[w]e are perfectly willing to pay a tax on the carbonated water for the simple reason that we feel in a way that is a luxury.\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 
Hearings on H.R. 10236 Before the Senate Committee on Finance}{\insrsid4866080 , 72d Congress, 1st Sess. (1932) (statement of Edward P. Ricker, Poland Springs). }}}{\insrsid4866080 
  Despite the vehement opposition, the beverage excise tax rates were also reduced from the original bill proposals but not eliminated until 1934.
\par The State of New York had even challenged the federal government\rquote s power to levy the soft drinks excise tax against a state under the Revenue Act of 1932.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  State of New York v. United States, 326 U.S. 572 (1946).}}}{
\insrsid4866080   New York, in selling bottled water from its springs, claimed immunity from the tax on the grounds that the bottling and sale of the waters by the state was an exercise of a usual, traditional and essential governmental function.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\i\insrsid4866080 Id.}{\insrsid4866080  at 574.}}}{\insrsid4866080   Nevertheless, in an opinion by Justice Frankfurter, the Court sided with the United Sta
tes, observing that the federal government had the power to tax hard liquor produced by the state under a previous decision, and, by extension, should also be able to tax soft drinks.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. at }{\insrsid4866080 575.}}}{
\insrsid4866080 
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\tx1762\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 The argument for taxing cheap, broadly consumed items like candy and so
ft drinks apparently rested on the idea that luxury could be defined not simply by price, but also by necessity.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Tax History Project, }{\i\insrsid4866080 The Depression and Reform: FDR\rquote s Search For Tax Revision in N.Y.}{\insrsid4866080 ,  }{
\i\insrsid4866080 at }{\insrsid4866080 http://www.tax history.org/thp/thpwebsite.nsf/Web/Reading (on file with author).  }}}{\insrsid4866080   While the Hoover Administration professed that they preferred items that people had some choice about consuming,
}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080   }{
\i\insrsid4866080 Id. }}}{\insrsid4866080  the regressivity of these t
axes was evident and proved intolerable. Specifically, objections to three taxes, the tax on soft drinks, candy, and pleasure boats, became so strong that they were repealed for the last time in the 1934 Revenue Act.}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080   }{\scaps\insrsid4866080 Shoup, }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134362867 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300360032003800360037000000}}}{\fldrslt {\insrsid4866080 23}}}{\insrsid4866080 . }}}{\insrsid4866080 
\par }{\b\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 B.   Taxing Snacks through the \'93Sales Tax
\'94 in the States: 1930s to the 1980s
\par }\pard\plain \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab 
Apart from an excise tax, the primary method for taxing snacks has been to apply a general sales tax to snack foods such as candy and soft drinks, when the general sales tax usually exempts foods.  In many states th
at have adopted general sales taxes, candy and soft drinks had never been exempt as a food since the very beginning.
\par \tab The origins of state sales taxation can also be traced to the pressures of the Great Depression that had led to the Revenue Act of 1932.  Prior to the Depression, most states relied primarily on property tax for a majority of their revenue.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 For example, West Virginia, which had relied on property tax for a majority of its revenue until the Depression, responded to the Depression by passing a constitutional amendment to pr
ovide property tax relief to its citizens, which also caused a forty-six percent drop in tax revenues.  }{\scaps\insrsid4866080 Robert P. Goodman, W. Va. Tax Study Commission, Continuation of the Soft Drink Tax}{\insrsid4866080  (1984); Scott Finn, }{
\i\insrsid4866080 Food Tax Has History of Coming and Going}{\insrsid4866080 , }{\scaps\insrsid4866080 Sunday Gazette-Mail (Charleston, WV)}{\insrsid4866080 , Sept.4, 2005.}}}{\insrsid4866080 
  Faced with plummeting revenues and pressures to provide property tax relief to their citizens in the 1930s, state legislatures hurriedly responded by a
dopting the general sales tax, a novel concept at the time. The sales taxes were broadly designed to exempt necessities, such as certain enumerated foods, from taxation.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134323942}\chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\scaps\insrsid4866080 
Robert Murray Haig & Carl Shoup, The Sales Tax  in the American States}{\insrsid4866080  7 (1934) (observing that prior to 1929, only West Virginia had a sales tax, but by the end of 1933, fourteen states had adopted the sa
les tax as a result of the Depression).  }}}{\insrsid4866080 {\*\bkmkend _Ref134323942}  Between 1932 and 1937, twenty-three states adopted retail sales taxes, more as an emergency measure rather than any independent desire to impose taxes on consumption.
}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref132957094}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 
\chftn }{\insrsid4866080  Kirk J. Stark, }{\i\insrsid4866080 The Uneasy Case for Extending the Sales Tax to Services}{\insrsid4866080 , 30 }{\scaps\insrsid4866080 Fl. St. U. L.R.}{\insrsid4866080 
 435, 440 (2003) (observing that the emergency nature of the sales taxes reflects the ambivalence with which they were ado
pted, and but for the Great Depression it is not clear that retail sales taxes would have ever emerged as a source of revenue for state and local governments).}}}{\insrsid4866080 {\*\bkmkend _Ref132957094}
  The sales tax was accepted at the time as an alternative to property tax increases, and in this respect large industrial concerns favored it.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  }{\scaps\insrsid4866080 
Haig & Shoup, }{\i\insrsid4866080 supra}{\insrsid4866080  note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134323942 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320033003900340032000000}}}{\fldrslt {\insrsid4866080 41}}}{\insrsid4866080 , at 124-5 (discussing the adopti
on of the sales tax in New York).   The farmers also supported it in rural areas, where property taxes might be reduced at the expense of consumers in the large cities.  }{\i\insrsid4866080 See id.}}}{\insrsid4866080   Soft drinks and candies app
ears to be widely perceived as \'93luxuries\'94 throughout this era, and were not exempted for this reason.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See id.}{\insrsid4866080  at 118 (discussing various tax proposals in New Jersey in the 1930s, including \'93
a 2 per cent tax on various \lquote luxuries,\rquote  such as\'85soft drinks and ice cream\'94).}}}{\insrsid4866080 
\par \tab California, which has levied a sales tax on soda since 1933, has effectively done so because it always considered soda to be a \'93non-food,\'94 thus making i
t subject to the 2.5% general retail sales tax enacted in 1933 that was collected as general state revenues.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref132924118}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080 
 Cal. State Bd. of Equalization, }{\i\insrsid4866080 History of Sales and Use Tax Rates}{\insrsid4866080 , }{\i\insrsid4866080 available at }{\insrsid4866080 http://www.boe.ca.gov/sutax/taxrateshist.htm (last visited April 15, 2006).; }{
\scaps\insrsid4866080 California Center for Public Health Advocacy, Nutrition and Physical Activity for Children and Adolescents}{\insrsid4866080  1-2 (Jan. 18, 2002).  Ohio, for example, also deemed soft drinks a non-food and taxed it since 1936.  }{
\i\insrsid4866080 Issue 4 Not About Real Food; It\rquote s a Pop-Tax Repeal Gambit}{\insrsid4866080 , }{\scaps\insrsid4866080 Dayton Daily News}{\insrsid4866080 , Nov. 1, 1994, at 8A. }}}{\insrsid4866080 {\*\bkmkend _Ref132924118}
  It was less an issue of taxing soft drinks or candy, and more of an issue of excepting a very narrow category of \'93essential\'94 foods from a general rule.  Michigan, which enacted its first 3% sales tax in 1933, did not even exempt foods \endash 
 it taxed everything including soft drinks and candy.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Pub. Act No. 167 (Mich. 1933).  }}}{\insrsid4866080   At the time, Michigan exempted }{\i\insrsid4866080 only }{\insrsid4866080 federal and state governments and sales of g{\*\bkmkstart _Ref132949389}
oods that would be resold,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }
{\insrsid4866080  }{\i\insrsid4866080 Id. See also }{\scaps\insrsid4866080 Mich. Dept. of Treasury, Michigan\rquote s Sales and Use Taxes}{\insrsid4866080  2000, 9 (2001), }{\i\insrsid4866080 available at}{\insrsid4866080 
 http://www.michigan.gov/documents/MISalesandUset2000_120601_60330_7.pdf (last visited April 15, 2006).}}}{\insrsid4866080 {\*\bkmkend _Ref132949389} and only in 1975 would it begin to exempt sales of food (excluding soft drinks).}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\scaps\insrsid4866080 Mich. Dept. of Treasury}{\insrsid4866080 , }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132949389 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900340039003300380039000000}}}{\fldrslt {\insrsid4866080 47}}}{\insrsid4866080 , at 4.  In 2000, it would exempt non-alcoholic vended beverages as well.}}}{
\insrsid4866080   Other states followed either California or Michigan as they adopted sales taxes.  Similar sales taxes were often levied in individual municipalities as well.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 For example, by 1952, the City of Syracuse adopted Regulation 12, a two percent retail sales tax, which exempted food products but not soft drinks.  }{\i\insrsid4866080 See }{\insrsid4866080 Hoffman v. City of Syracuse, 147 N.Y.S.2d 916, 917-18 (1956).}}
}{\insrsid4866080 
\par \tab By the 1960s, retail sales taxes gradually became a fixture in the financial structure of state and local governments.  Twenty-five more states adopted a sales tax, usually with exemptions for food and other necessities.}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Stark, }{\i\insrsid4866080 supra}{
\insrsid4866080  note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132957094 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900350037003000390034000000}}}{\fldrslt {
\insrsid4866080 42}}}{\insrsid4866080 , at 440.}}}{\insrsid4866080   For example, Texas, which adopted a 2% sales tax in 1961, provided twenty-four categories of exemptions.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref132945151}\chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080 
 H.B. 20, 57th Leg.., 1st Spec. Sess. (Tx. 1961) (\'93Limited Sales, Excise, and Use Tax\'94); Institute of Public Affairs, }{\i\insrsid4866080 The Fifty-Seventh Texas Legislature: A Review of Its Work}{\insrsid4866080 , 49 }{\scaps\insrsid4866080 
Public Affairs Series}{\insrsid4866080  9-11 (1962), }{\i\insrsid4866080 available at }{\insrsid4866080 http://www.lrl.state.tx.us/scanned/sessionOverviews/review/57th.pdf (last visited April 15, 2006)}{\i\insrsid4866080 .}}}{\insrsid4866080 
{\*\bkmkend _Ref132945151}  There was great disagreement over the provisions of this sales tax within the legislature, that the bill was not adopted until the final day of the special session of the 57th legislature.}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Institute of Public Affairs,  }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132945151 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900340035003100350031000000}}}{\fldrslt {\insrsid4866080 51}}}{\insrsid4866080 , at 9.  }}}{\insrsid4866080   One of the major exemptions was for \'93
[f]ood and food products,\'94 which do not include soft drinks and candy.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Staff of the Tx. Legislative Council, }{\i\insrsid4866080 Accomplishments of the 57th Legislature}{\insrsid4866080  (1961), }{\i\insrsid4866080 
available}{\insrsid4866080  at 10a-b}}}{\insrsid4866080   The impetus for the sales tax bill was the staggering $355 million deficit created by new spending programs.  To this end, the legislature looked to Pennsylvania as a model for the new concept of 
\'93limited excise, sales, and use tax,\'94 which would omit the \'93basic necessities of life\'94 but still yield $303 million.  While the exclusion of soft drinks was not specifically discussed, the exclusion of alcoholic
 beverages is telling of what likely happened with soft drinks: faced with difficult tradeoffs and industry lobbying efforts, the Legislature deemed exemption of such items like low-cost clothing was \'93far more essential\'94
 than the exemption of alcoholic beverages and thus included alcoholic beverages in the sales tax bill.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\b\insrsid4866080  }{\scaps\insrsid4866080 House Journal}{\insrsid4866080 , 57th Leg., 1st Spec. Sess., at 22-24 (Tx. 1961), }{\i\insrsid4866080 available at }{
\insrsid4866080 http://www.lrl.state.tx.us/scanned/ specialSessions/57-1supp.pdf. }}}{\insrsid4866080   All proceeds were to be credited to the General Revenue Fund.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Institute of Public Affairs, }{\i\insrsid4866080 supra }{
\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132924118 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900320034003100310038000000}}}{\fldrslt {
\insrsid4866080 45}}}{\insrsid4866080 , at 10a-10b.}}}{\insrsid4866080   
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 Between 1962 and 1985, Illinois, Indiana, Kentucky, New York, North Dakota, Rhode Island, and Virginia, among other state
s, levied their first statewide sales tax following California and Texas by excluding soft drinks, diluted fruit juices, and often candy from the exemption of food items.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Jacobson & Brownell, }{\i\insrsid4866080 supra }{\insrsid4866080 
note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{
\insrsid4866080 , 
at 855 tbl.1. New Jersey levied its sales tax on candy and carbonated soft drinks; Indiana levied the sales tax on candy, gum soft drinks, bottled water, and dietary supplements; and New York levied its sales tax on candy, chewing gum, carbonated beverage
s, and diluted fruit juices. }{\i\insrsid4866080 Id. }}}{\insrsid4866080 
\par }\pard \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 \tab Several states levied special excise taxes, following the federal revenue acts, ins
tead of or in addition to applying a sales tax to soft drinks and candy.  In response to the Depression, Tennessee enacted a privilege tax on soft drink bottlers in 1937 and Louisiana applied a 2.5% wholesale excise tax on soft drinks and syrups.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 English Mountain Spring Water Co. v. Chumley, 2005 WL 2756072 (Tenn. Ct. App., Oct. 25, 2005) (slip copy) (describing the statutory background of the current successor soft drinks tax statute codified at Tenn. Code Ann. 67-4-402).}}}{\insrsid4866080 
  The effects of the Depression led West Virginia to continually seek new sources of revenue by creating new excise taxes over the following decades: in 1933, for alcohol; in 1947, for cigarettes, and finally in 1951, for soft drinks.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Patrick J. Chase & Robert Jay Dilger, }{\i\insrsid4866080 West Virginia\rquote s State Taxes: A Comparative Analysis}{\insrsid4866080 , 8(4) }{\scaps\insrsid4866080 W. Va. Pub. Aff. Rep.}{\insrsid4866080  (1991), }{\i\insrsid4866080 available at }{
\insrsid4866080 http://www.polsci.wvu.edu/IPA/reporter.html (last visited April 15, 2006). }{\i\insrsid4866080  }}}{\insrsid4866080   Missouri would adopt a $0.00
3 per gallon excise tax on soft drinks in 1962,  Mississippi would follow in 1969 with a 5% wholesale tax on soft drinks and artificial juices, and North Carolina also in 1969 with a $1 per gallon wholesale excise tax on soft drink syrup or $0.01 for each
 bottle of soft drink.  Five more states adopted soft drink excise taxes between 1977 and 1993.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134328509}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080   Virginia adopted an excis
e tax in 1977, Rhode Island in 1984, Washington in 1989, Arkansas in 1992, and Ohio in 1993.  Cal. State Board of Equalization, }{\i\insrsid4866080 Staff Legislative Bill Analysis}{\insrsid4866080 , S.B. 1520 (Soda Tax), Feb. 20, 2002, at 3, }{
\i\insrsid4866080 available }{\insrsid4866080 at http://www.boe.ca.gov/legdiv/sptleg/pdf/sb1520-1cwfinal.pdf (last visited April 15, 2006); Brownell & Jacobson, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080 
 NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{\insrsid4866080 . }}}{\insrsid4866080 
{\*\bkmkend _Ref134328509}  
\par 
\par {\listtext\pard\plain\s1 \b\f38\kerning32\insrsid4866080 \hich\af38\dbch\af0\loch\f38 III.\tab}}\pard\plain \s1\qc \fi-720\li1080\ri0\sl480\slmult1\keepn\widctlpar\jclisttab\tx1080\aspalpha\aspnum\faauto\ls9\outlinelevel0\adjustright\rin0\lin1080\itap0 
\b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 The 1990s: Era of Snack Tax Cutbacks
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 A. The Federal Food Stamp Program
\par }\pard\plain \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
As a foreshadow of the wave of soft drinks or candy tax repeals in the 1990s, Congress passed amendments to the Food Stamp Program in 1986 that effectively compelled each state to exempt all \'93foods\'94 \endash  as defined by the Food Stamp Act \endash 
 purchased using food stamps from any state and local sales taxes.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  P.L. 99-198, \'a7 1505 (1985).}}}{\insrsid4866080   For many states, this meant that cand
y and soft drinks would not be taxed for purchasers using food stamps, but would be taxed for all other consumers. 
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 {\insrsid4866080 The Food Stamp Act of 1964, which formally initiated the national program, had allowed food stamps to purchase \'93
all items intended for human consumption except for alcoholic beverages and imported foods.\'94}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref133758333}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  As amended, the Food Stamp Program today defines \'93foods\'94
 largely as \'93}{\cs17\insrsid4866080 any food or food product for home consumption except alcoholic beverages, tobacco, and hot foods or hot food products ready for immediate consumption,\'94
 with certain exceptions for hot foods served at elderly homes, shelters, etc.  7 U.S.C.A. \'a7 2012(g) (2006). }}}{\insrsid4866080 {\*\bkmkend _Ref133758333}
  Originally, the House bill would have prohibited the purchase of soft drinks, luxury foods, and luxury frozen foods.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 USDA, Food & Nutrition Service, Short History of the Food Stamp Program}{\i\insrsid4866080 , at }{\insrsid4866080 
http://www.fns.usda.gov/fsp/ rules/Legislation/history.htm (on file with author). }}}{\insrsid4866080   As a result of the states\rquote  narrower food exemption with regard to thei
r sales taxes, soft drinks and candy purchased with food stamps had been taxed.  By 1985, Congress recognized that twenty states had either state or local sales taxes that are charged on food stamp purchases, purportedly reducing food stamp purchasing pow
er by up to 6% in these states.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 
\chftn }{\insrsid4866080  H.R. Rep. 99-271(I) (Sept. 13, 1985). }}}{\insrsid4866080   As the House Report noted, this was \'93in effect, a transfer of revenues from the federal government to state and local government at the expense of low income persons.
\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\i\insrsid4866080 Id. }}}{\insrsid4866080 
\par In the Food Security Act of 1985, Congress declared that beginning in 1988, states \'93may not participate}{\cs17\insrsid4866080 
 in the food stamp program if the Secretary determines that State or local sales taxes are collected within that State on purchases of food made with coupons issued under this Act.\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  P.L. 99-198, \'a71505 (99th Cong., 1st Sess.) (1985).}}}{
\cs17\insrsid4866080   All the states timely responded, albeit with some resistance, by passing provisions explicitly exempting }{\insrsid4866080 foods purchased with food stamps from the sales tax, but only \'93
so long as [the Federal Food Stamp Act] conditions state participation in the federal food stamp program on this state providing an exemption from state and local sales taxes for purchases of food made with [federal food stamp coupons].\'94}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 N.Y. Tax ch. 60 art. 28 \'a71115 (2006).  For similar provisions, see also M.G.L.A. 64H \'a76 (Massachusetts);  Louisiana R.S. 47:305.46 (Louisiana); I.C. \'a763-3622FF (Idaho); Cal. Rev. & T. Code \'a76373 (California), Ala. Code 1975 \'a7
40-23-4.2 (Alabama)., C.G.S.A. 12-412e (Connecticut).  }}}{\insrsid4866080   Alabama even challenged the constitutionality of the amendment, but was unsuccessful.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 State of Alabama v. Lyng, 811 F.2d 567 (11th Cir. 1987) (holding that amendment to the Food Stamp Act to proscribe states that participate in the administration of the Food Stamp Program from collecting state or local sales tax on items purchased with f
ood stamps was constitutional).}}}{\insrsid4866080   Thus, since 1988, to the extent that certain foods were taxed \endash  usually soft drinks and candy \endash 
 low-income, food stamp recipients have been unaffected.  Although the fiscal impact of this was minimal, the economic downturn of ensuing years would prompt a national tax movement,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 Stark, }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132957094 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900350037003000390034000000}}}{\fldrslt {\insrsid4866080 42}}}{\insrsid4866080 , at 440-41. }}}{\insrsid4866080  as well as a bac
klash against expanded taxes on junk foods \endash  which has become a favorite area for legislators to tap for a revenue boost.
\par 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 B. Going Too Far: California\rquote 
s Inadministrable Snack Tax
\par }\pard\plain \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
The wave of repeals of the soda and snack taxes primarily began with the interesting story of California\rquote s novel snack tax in 1991 and its repeal in 1992.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref132961471}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Although Jacobson and Brownell noted that one other jurisdiction, Baltimore County, Maryland, had repealed its tax in 1991, the tax was actually a \'93beverage container tax\'94
 that the county did not clearly have the power to levy because of a Maryland Recycling Law.  }{\i\insrsid4866080 See }{\insrsid4866080 Jacobson & Brownell, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080 
 NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{\insrsid4866080 
, at 856 tbl.2.  Thus this short-lived law was repealed by the Maryland legislature within a year, and also triggered its neighboring county\rquote 
s repeal of the tax soon after in order for retailers in the neighboring county to remain competitive. Steven Crane, }{\i\insrsid4866080 Teen Pot-Smoker Bill Aims at Prevention, }{\scaps\insrsid4866080 Wash. Times}{\insrsid4866080 , Mar. 26, 1990, at B3
.  }}}{\insrsid4866080 {\*\bkmkend _Ref132961471}  Up until the 1990s, the soft drink or snack taxes had never been formally tied to any non-fiscal nutrition or health policy, much less obesity.  Rather, they were a convenient
 source of state revenue, often part of the general sales tax scheme.  As states faced mounting deficits during the late 1980s and 1990-91 recession,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 Stark, }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref132957094 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330032003900350037003000390034000000}}}{\fldrslt {\insrsid4866080 42}}}{\insrsid4866080 , at 440-41.}}}{\insrsid4866080 
 there was even less reason to resist snack taxes as an additional source of general revenues.  At the sam
e time, the existing sales tax rates had increased significantly during the 1970s and 1980s so that Americans were often paying 5% to 8% of tax on retail goods, rather than the significantly lower rates of the 1930s.  
\par  California, desperate to close its $14.3 billion deficit problem in 1991, pushed forth an 8.25% tax (the general sales tax rate) on a long list of \'93snack\'94 foods, like cookies and chips, which were traditionally exempt from the sales tax.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\scaps\insrsid4866080 Cal. Rev. & Tax Code \'a7 6359 (1992); A.B. 2181 (}{\insrsid4866080 Cal. 1991). }}}{\insrsid4866080   As implemented, the tax imposed a sales and use tax on candy and snack foods, where snack foods were defined as \'93
cookies, crackers (excluding soda, graham, and arrowroot crackers), potato chips, snack cakes or pies, corn or tortilla chips, pretzels, granola snacks, popped popcorn, fabricated chips, and fabricated snacks.\'94}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. }}}{\insrsid4866080 
  Retailers received a list of thousands of taxable and non-taxable food items and the distinctions were arbitrary.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\scaps\insrsid4866080 Brownell & Horgen}{\insrsid4866080 , }{\i\insrsid4866080 supra}{\insrsid4866080  note }
{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134326093 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320036003000390033000000}}}{\fldrslt {\insrsid4866080 12}}}{
\insrsid4866080 , at 220.}}}{\insrsid4866080   For example, popped popcorn and Milky Way bars were taxed but unpopped popcorn and Milky Way ice cream bars were left untaxed.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. }}}{\insrsid4866080   
\par The tax was a disastrous effort.  While the tax generated revenues of approximately $200 million during the year in which the tax was in effect, snack sales dropped an estimated 10%, and the snack industries that had ballooned since the 1960s were 
furious.  Ultimately, 60% of Californians voted to repeal the tax in 1992, with intense lobbying efforts by the California Grocers Association and the newly-organized \'93Don\rquote t Tax Food\'94 coalition,}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  The food industry poured ov
er $2 million into the campaign for Proposition 163, the measure to repeal the snack tax.  $412,047 came from the California Grocers Association; other large donors to the campaign included Nabisco Brands, Frito-Lay Inc., Hershey Corp, Snack Food Associat
ion, and National Confectioners Association.  Jerry Gillam, }{\i\insrsid4866080 California Elections; Proposition 163; Lawmakers Keeping Quiet on Repeal of Snack Tax}{\insrsid4866080 , }{\scaps\insrsid4866080 L.A. Times}{\insrsid4866080 
, Oct. 29, 1992, at A3. }}}{\insrsid4866080  which criticized the tax not only as confusing but regressive and discriminatory.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. }}}{\insrsid4866080 
  The legislature also recognized the insurmountable administrative problems.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Assembly Committee on Revenue & Taxation, Committee Report on A.B.
 2709 (May 15, 1992) (noting the practical problems confronting retailers, who receive new products on a regular basis).}}}{\insrsid4866080   Interestingly, to make up for the lost revenue, the bill sought increased taxation of cigarettes, \'93
a discretionary product,\'94 which would have the additional advantage of helping create a \'93desirable public health outcome and decreased state and local government costs for health care due to tobacco-related illnesses.}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. }}}{
\insrsid4866080   In fact, one of the arguments for replacing the snack tax with a higher tobacco tax was that tobacco-related illnesses has been associated with $7 billion in health care costs annually and thus taxing tobacco would be \'93more desirable.
\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\i\insrsid4866080 Id.}{\insrsid4866080  (citing the American Heart Association, and stating that \'93[t]o the extent that the tax reduces consumption, these costs will be reduced, resulting in decreased public and private health care expenditures\'94).}}}
{\insrsid4866080   
\par 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 C. The Power of the Food Industry Lobby
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab The stories of California\rquote 
s confusing tax triggered widespread lob
bying efforts in states to resist new and existing taxes on snacks, including soft drinks and candy.  State legislators had long treated taxes on soft drinks as an easy source of tens of millions of dollars, but by the 1990s the soft drink industry became
 ready to fight back.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{
\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  Peter T. Kilborn, }{\i\insrsid4866080 Soft Drink Industry is Fighting Back Over New Taxes}{\insrsid4866080 , }{\scaps\insrsid4866080 N.Y. Times,}{\insrsid4866080  Mar. 24, 1993, at A12. }}}{
\insrsid4866080   With a lobbying boom throughout the 1990s,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\scaps\insrsid4866080 Marion Nestle, Food Politics}{\insrsid4866080  99-101 (2002) (describing the growth of the food lobbying industry and the common phenomenon of the \'93
Revolving Door\'94 between government officials and food industry lobbyists).}}}{\insrsid4866080 
 the other ten states that eventually eliminated their snack tax had largely capitulated under food industry pressure, regardless of whether or not the tax suffered from administrative problems.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134336026}
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{
\insrsid4866080 Jacobson & Brownell, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{\insrsid4866080 , at 856 tbl. 2. }}}{\insrsid4866080 {\*\bkmkend _Ref134336026}  
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
In Ohio, an excise tax on soft drinks that was increased to $0.01 per can in 1993 as part of a revenue-raising plan triggered the soft drink industry to engage in a successful $8 million campaign for a constitutional amendment that repealed the tax
 a year later.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134336419}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Brian Tucker, }{\i\insrsid4866080 TV Ads Are Ridiculous; Vote No on 4}{\insrsid4866080 , }{\scaps\insrsid4866080 Crain\rquote s Cleveland Bus.}{\insrsid4866080  }{\scaps\insrsid4866080 News}{
\insrsid4866080 , Nov. 7, 1994, at 10 (describing one of the \'93most well-financed and most aggravating television ads\'94 run by soft-drink bottlers). }}}{\insrsid4866080 {\*\bkmkend _Ref134336419}
  However, the amendment made it clear that soft drinks continued to be a \'93non-food\'94 for purposes of the sales tax, which would still apply.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\scaps\insrsid4866080 Ohio Const. Art.}{
\insrsid4866080  XII, \'a7 13 (2006). }}}{\insrsid4866080   In 1997, Louisiana and Maryland both traded the repeal of their snack tax for a Coca-Cola and Frit
o-Lay plant, respectively; the corporations made their decision to operate their plant in the state virtually contingent on the repeal of the taxes.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 Jacobson & Brownell, }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{\insrsid4866080 ; }{\scaps\insrsid4866080 La. Pub. Act}{\insrsid4866080  203 (1993); }{\i\insrsid4866080 
Break for Coke Plant OK\rquote d}{\insrsid4866080 , }{\scaps\insrsid4866080 Times-Picayune}{\insrsid4866080 , May 23, 1993, at C1. Jay Hancock, }{\i\insrsid4866080 Eat a Chip, or Have a Pretzel, the Tax is Hardest to Swallow}{\insrsid4866080 , }{
\scaps\insrsid4866080 Baltimore Sun}{\insrsid4866080 , Dec. 25, 1995, at 13C (describing Pepsico\rquote s suspension of a Frito-Lay plant expansion that would add more than 400 jobs since a snack tax that would tax potato chips was enacted in 1992). }}}{
\insrsid4866080  
\par }\pard \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080   \tab The District of Columbia took a more interesting approach to \'93repealing\'94 its confusing snack tax in 20
00.  In 1993, it had extended its 6% sales tax to soft drinks, candy, and particular types of snack foods, as part of a proposed $50 million revenue package consisting of a  hodgepodge of unrelated taxes to address the District\rquote s fiscal crisis.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 The proposed tax legislation essentially consisted of a new business tax on professionals, increases in property taxes, a new license fee for street vendors and sales taxes on publications, }{\cs21\insrsid4866080 snacks}{\insrsid4866080 
 and toll telecommunications services.  Nell Henderson, }{\i\insrsid4866080 Kelly Details Plan to Expand Tax Base}{\insrsid4866080 , }{\scaps\insrsid4866080 Wash. Post}{\insrsid4866080 , Feb. 25, 1993, at B1. }}}{\insrsid4866080   The tax s
eemed doomed to repeat California\rquote 
s failed snack tax experience just a year earlier, as it faced massive complaints and intense lobbying by the Chocolate Manufacturers Association, Grocery Manufacturers of America, and Snack Food Association, among others.}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Michael F. Jacobson, }{
\i\insrsid4866080 Snack Time}{\insrsid4866080 , }{\scaps\insrsid4866080 Wash. Post}{\insrsid4866080  (Op-Ed), Jun. 1, 2000, at A24.  }}}{\insrsid4866080 
  In 2000, as part of its Tax Clarity Act, the District effectively repealed the confusing tax on snacks by adopting the federal definition of food eligible for food stamps to determine what was non-taxable for the purposes of its sales tax.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Office of the Chief Financial Officer, }{\i\insrsid4866080 DC Ends the Snack Tax}{\insrsid4866080 , Jun. 1, 2001, }{\i\insrsid4866080 available at }{\insrsid4866080 
http://app.cfo.dc.gov/CFORUI/news/release.asp?id=5&mon=200106 (last visited April 15, 2006). }}}{\insrsid4866080   
\par \tab During th
e period between 1994 and 2001, snack taxes had virtually disappeared in state tax legislation as the food industry lobby successfully sought the repeal of taxes on snacks in at least nine states.  Many of the newer taxes were repealed within just a few y
ears of their enactment,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{
\insrsid4866080   These include Maryland, New York, Ohio, Washington, District of Columbia.  }{\i\insrsid4866080 See supra}{\insrsid4866080  note 9, and accompanying text. }}}{\insrsid4866080 
 while older taxes in Louisiana, Mississippi, North Carolina, South Carolina, which emerged from the Great Depression era were also challenged and eliminated.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 Jacobson & Brownell, }{
\i\insrsid4866080 supra }{\insrsid4866080 note 9, at 856 tbl. 2 (listing dates of repeal). }}}{\insrsid4866080 \tab 
\par 
\par {\listtext\pard\plain\s1 \b\f38\kerning32\insrsid4866080 \hich\af38\dbch\af0\loch\f38 IV.\tab}}\pard\plain \s1\qc \fi-720\li1080\ri0\sl480\slmult1\keepn\widctlpar\jclisttab\tx1080\aspalpha\aspnum\faauto\ls9\outlinelevel0\adjustright\rin0\lin1080\itap0 
\b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 The \'93New\'94 Snack Tax and Obesity
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 A. \'93Small Snack Tax to Promote Health\'94

\par }\pard\plain \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
Despite the seeming decline of the snack tax as of 2000, a new wave of snack tax bills have since been introduced in at least thirteen different states.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See, e.g., }{\insrsid4866080 
H.B. 3283, 79th Leg., Reg. Sess. (Tx. 2005); L.B. 6
28, 99th Leg., 1st Sess. (Neb. 2005); L.D.505, 121st Leg., Reg. Sess. (Me. 2005); S.B. 114, 2004 Leg. Sess. (W. Va. 2004); H.B. 1215, 79th Leg. Ass., Reg. Sess. (S.D. 2004); H.B. 2116, 49th Leg., 2nd Sess. (Okla. 2004); S.B. 374, 46th Leg., 2nd Sess. (N.M
.
 2004); H.B. 1164, 113th Leg., 2nd Sess. (Ind. 2004); S.B. 897, 92nd Leg., Reg. Sess. (Mich. 2003); H.B. 481, 2003 Leg. Sess. (Ga. 2003); A.B. 9145, 226th Leg. Sess.. (N.Y. 2003); S.B. 5928, 58th Leg., Reg. Sess. (Wash. 2003), S.B. 1520, 2002 Leg. Sess. (
Cal. 2002).  }{\i\insrsid4866080 See also infra.}{\insrsid4866080  notes 124-25 and accompanying text. }}}{\insrsid4866080   This time, the snack tax bills across the various states share many distinctive features: virtually
 all propose small taxes, ranging around $0.01 or $0.02 per can, and most are earmarked for a childhood obesity or other health-related program fund.  Interestingly, the bills virtually follow what academics such as Professor Kelly D. Brownell, director o
f Yale\rquote s Center for Eating and Weight Disorders, have been promoting for years: \'93small taxes on soft drinks and snack foods to promote health.\'94}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134367996}\chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Jacobson & Brownell, }{\i\insrsid4866080 supra }{\insrsid4866080 
note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134324336 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320034003300330036000000}}}{\fldrslt {\insrsid4866080 9}}}{
\insrsid4866080 , at 855 (suggesting, for instance, a national soft drinks tax at the rate of one-cent per 12-oz soft drink that would generate about $1.5 billion annually); }{\scaps\insrsid4866080 Brownell & Horgen}{\insrsid4866080 , }{\i\insrsid4866080 
supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134326093 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320036003000390033000000}}}{\fldrslt {
\insrsid4866080 12}}}{\insrsid4866080 , at 226-28. }}}{\insrsid4866080 {\*\bkmkend _Ref134367996}  
\par For instance, California considered a bill in 2002 that would impose an approximately $0.02 tax on top of the sales tax on a 12-oz soda despite its 1992 experience.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  S.B. 1520, 2002 Leg. Sess. (Cal. 2002).}}}{\insrsid4866080 
  The estimated $342 million revenues from this tax would be deposited into a newly created trust fund, the \'93California Child Health and Achievement Fund,\'94 where half of the funds would be directed tow
ards school health programs and after-school activities which some school districts now pay for with money earned through exclusive soft drink sales agreements.  The other half of the revenues would help fund public health and childhood obesity prevention
 programs outside schools.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }
{\insrsid4866080  Cal. State Board of Equalization, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134328509 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320038003500300039000000}}}{\fldrslt {\insrsid4866080 59}}}{\insrsid4866080  (providing an analysis of S.B. 1520).}}}{\insrsid4866080 
  While the controversial tax did not pass, the amended bill did, which partially accomplished the original goal of the bill by directly phasing out sodas and other junk foods from K-12 campuses throughout the state.}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Timothy Egan, }{\i\insrsid4866080 
In Bid to Improve Nutrition, Schools Expel Soda and Chips}{\insrsid4866080 , }{\scaps\insrsid4866080 N.Y. Times}{\insrsid4866080 
, May 20, 2002, at A1.  However, local school districts have yet to figure out how to make up for the lost revenues from soft drinks companies, that were ironically used for student activities such as camping trips and sports.  }{\i\insrsid4866080 Id.}{
\insrsid4866080  }}}{\insrsid4866080   
\par In 2003, New York legislators began to deliberate a bill that would increase by 0.25% a tax on certain foods and beverages currently taxed, levy a 1% tax on foods classified as \'93sweets\'94 according to the USDA\rquote 
s National Nutrient Database for Standard Reference (as well as on sales and rentals of computer games and movies \endash  sedentary activities that also contribute to obesity), and to apply the revenues to a \'93Childhood Obesity Prevention Program Fund
\'94 within the Department of Health.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  A.B. 9145 (pending in the Assembly of Ways and Means); Marguerite Higgins, }{\i\insrsid4866080 Food Fight: Obesity Epidemic is Providing Food for Lawyers, Advocates}{\insrsid4866080 , }{
\scaps\insrsid4866080 Wash. Times}{\insrsid4866080 , Oct. 19, 2003, at A01.   }}}{\insrsid4866080   The bill is linked to establishin
g a childhood obesity program, which was approved by the Department of Health contingent upon the availability of funds and subsequently vetoed by the Division of Budget because no revenue source had been identified.}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 
S.B. 2045, 226th Leg. Sess., N.Y. Bill Jacket, Ch. 604 (2003). }}}{\insrsid4866080   Texas is similarly considering a tax based on the classification of foods from the USDA\rquote s National Nutrient Database, which would tax all items labeled as \'93
sweet\'94 or \'93snack\'94 within the database.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  TX  H.B. 3283.}}}{\insrsid4866080 
\par In 2003, Washington proposed a sales tax on candy to create \'93disincentives for unhealthy behavior, including poor eating habits,\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080   S.B. 5928.}}}{\insrsid4866080 
  Georgia proposed to expand the sales tax to vending machine foods,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 481 (introduced on Feb. 26, 2003).}}}{\insrsid4866080 
 and Michigan proposed to amend its sales tax law to tax soft drinks and apply those revenues to a \'93Healthy Schools Fund\'94 which would create programs that encourage good health and exercise.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  S.B. 897 (introduced on Dec. 11, 2003).}}}{\insrsid4866080 
  In 2004, Indiana proposed to tax \'93nonnutritive beverages\'94 (defined as soft drinks and diluted fruit juices) at a rate of $2 per gallon of syrup or $0.105 cents per gallon of the bottled beverage (about $0.01 per can) 
that would provide for a long term care continuum fund.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 1164. }}}{\insrsid4866080   In the same year, New Mexico proposed a $2 per gallon syrup or $0.21 per gallon excise tax on bottled soft drinks (about $0.02 per can) to support Medicaid,}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  S. 374.}}}
{\insrsid4866080  as well as a 10% excise tax on all vended snacks to fund physical education programs;}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 563.  There is also another proposa
l for an excise tax on wholesalers of soft drinks at $2 per gallon of syrup or $0.21 cents/gallon of bottled soft drink (about $0.02 per bottle) to create the Soft Drink Medicaid Fund.  S. 374, 46th Legis., 2d Sess. (N.M. 2004).}}}{\insrsid4866080 
  South Dakota proposed to amend the definition of \'93food\'94 for purposes of its sales tax to make the tax applicable to soft drinks, candy and prepared foods; Oklahoma and West Virginia both proposed to increase 
taxes on soft drinks for raising general revenues.  
\par }\pard \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 In 2005, a bill in Nebraska has been proposed for a \'93Junk Foods Sales Tax\'94
 on bakery items, candy, snack foods, and soft drinks to create a fund for school facilities.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  L.B. 628. }}}{\insrsid4866080  Texas\rquote  2005 snack tax bill would fund childhood obesity prevention programs,}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  H.B. 3283. }}}{\insrsid4866080 
 and as of April 2006 this bill is pending in the Ways and Means committee.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  Texas Legislature Online}{\i\insrsid4866080 ,}{\insrsid4866080  }{\i\insrsid4866080 Bill History, at  }
{\insrsid4866080 http://www.capitol.state.tx.us (on file with author). }}}{\insrsid4866080   
\par }\pard \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 B.   Emerging Public Support
\par }\pard\plain \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
The wave of pending bills introduced since 2002 have been controversial, as expected in light of the history of snack taxes and the influence of the snack industry lobby.  However, the changed circumstances surrounding the taxes \endash  the \'93
obesity epidemic\'94 and the emerging public support for the government to avert a growing health care crisis \endash  provide a better justification for these taxes and explain the new phase of snack tax proposals.
\par In the mid-1990s, even though there was considerable media attention to the increasing obesity rates, very few perceived obesity as among America\rquote s most important health problems.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134329516}\chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 
Mark Schlesinger, }{\i\insrsid4866080 Editor\rquote s Note: Weighting for Godot}{\insrsid4866080 , 30(5) }{\scaps\insrsid4866080 J. Health Pol. Pol\rquote y & L.}{\insrsid4866080  785, 785-86 (2005).  In the academic arena, the obesity epi
demic was also slow to catch on, as a LexisNexis search finds only forty-eight articles in 1998 that contained both the term }{\i\insrsid4866080 obesity }{\insrsid4866080 and the term }{\i\insrsid4866080 epidemic }{\insrsid4866080 
in major print publications, whereas in 2004 there were over 700.  J. Eric Oliver & Taeku Lee, }{\i\insrsid4866080 Public Opinion and the Politics of Obesity in America}{\insrsid4866080 , 30(5) }{\scaps\insrsid4866080 J. Health Pol. Pol\rquote y & L.}{
\insrsid4866080  923, 924 (2005). }}}{\insrsid4866080 {\*\bkmkend _Ref134329516}  In 1994, in a New York Times op-ed, Professor Kelly D. Brownell}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See supra }{\insrsid4866080 note }
{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134367996 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300360037003900390036000000}}}{\fldrslt {\insrsid4866080 92}}}{
\insrsid4866080  and accompanying text. }}}{\insrsid4866080  first introduced to the American public the novel concept of taxing unhealthy, high-calorie or high-fat foods.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Kelly D. Brownell, }{\i\insrsid4866080 Get Slim With Higher Taxes}{
\insrsid4866080 , }{\scaps\insrsid4866080 N.Y. Times}{\insrsid4866080 , Dec. 15, 1994, at A29.}}}{\insrsid4866080   Polls in 2001 not only showed persistently low concern about obesity (
compared to other health issues), but also reluctance to support broad snack taxes.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Oliver & Lee, }{\i\insrsid4866080 supra}{\insrsid4866080  note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134329516 \\h }{\insrsid4866080 
{\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320039003500310036000000}}}{\fldrslt {\insrsid4866080 108}}}{\insrsid4866080 , at 936. }}}{\insrsid4866080 
\par In early 2002, it was as if the national obesity epidemic had suddenly grabbed the attention of the American public.  There was a dramatic shift in the public opinion poll
s: by mid-2002, 24% of Americans thought obesity was the one of the two or three most important health problems, while only 9% in 2001 did.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Robert J. Blendon et al., }{\i\insrsid4866080 
The Continuing Legacy of September 11 For Americans\rquote  Health Priorities}{\insrsid4866080 , Health Affairs (Web Exclusive) 269, 273 (2003) (based on the Harvard School of Publi
c Health/Robert Wood Johnson Foundation/International Communications Research polls). }}}{\insrsid4866080   By 2003, public opinion polls showed that 41% of Americans would support a tax on food that is used to subsidize healthy foods.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Kelly D. Brownell, }{\i\insrsid4866080 The Chronicling of Obesity: Growing Awareness of its Social, Economic, and Political Contexts}{\insrsid4866080 , 30(5) }{\scaps\insrsid4866080 J. Health Pol., Pol\rquote y & L}{\insrsid4866080 . 955, 957 (2005) (cit
ing the 2003 Harvard Forum, the 2003 Kaiser poll, and the 2004 ABC/time poll).  Poll results can be accessed at www.kff.org/kaiserpolls/obesity.cfm (Kaiser Family Foundation/San Jose Mercury News); www.phsi.harvard.edu/health_reform/harvard_forum_release.
pdf (Harvard Forum on Health); www.themarlinco.com/PublicContent/poll/obesity.pdf (Harris Interactive) (last visited April 17, 2006). }}}{\insrsid4866080   As of 2004, public support appeared to increase to 54%,}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See id}{\insrsid4866080 
. (based on the Harris interactive poll).}}}{\insrsid4866080  suggesting a rising trend in support for small food taxes after all.  A California survey in 2004 indicated that as many as 62% of Californians support a special tax on soft drinks an
d food advertising to fund anti-obesity efforts.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref133120015}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Survey: More than Half of Californians Support Fat Taxes, Menu Labeling}{\insrsid4866080 , }{\scaps\insrsid4866080 
Obesity Policy Report}{\insrsid4866080 , Apr. 4, 2004,}{\i\insrsid4866080  at }{\insrsid4866080 www.obesitypolicyreport.com/eJournals (on file with author) (citing a new survey funded by The California Endowment).  }}}{\insrsid4866080 
{\*\bkmkend _Ref133120015}  Anecdotal evidence from the media have also reflected growing public interest and support in taxing non-nutritive foods.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 For example, numerous magazines or newspaper often published editorials or letters from readers supporting snack taxes.  }{\i\insrsid4866080 See}{\insrsid4866080  John Riegert, }{\i\insrsid4866080 Aren\rquote t Soft Drinks Just as \'93Sinful\'94?}{
\insrsid4866080 , }{\scaps\insrsid4866080 Pittsburg Post-Gazette }{\insrsid4866080  , Dec. 5, 2002, at A14 (Editorial); Dolores J. Hubert, }{\i\insrsid4866080 Soak the Rich \endash  But Just a }{\insrsid4866080 Little, }{\scaps\insrsid4866080 
The Oregonian}{\insrsid4866080 , Mar. 16, 2003 , at F3 (Commentary) (proposing an \'93education tax\'94 on all snack foods and soft drinks); }{\i\insrsid4866080 The inequity, idiocy of further taxing cigarettes}{\insrsid4866080 , }{\scaps\insrsid4866080 
The Plain Dealer}{\insrsid4866080  (Cleveland, Ohio), at B8}{\i\insrsid4866080  }{\insrsid4866080 (Letters to the Editor) (supporting a $0.01 tax on soft drink to generate revenue, noting that the fast food industry is \'93becoming a real health hazard.
\'94); Roselyn Hiers, }{\i\insrsid4866080 Tax Soft Drinks}{\insrsid4866080 , }{\scaps\insrsid4866080 Sun-Sentinel}{\insrsid4866080 , Oct. 2002, at 16A (Editorial) (arguing for a $0.01 or $0.02 tax on soft drinks to help finance education).}}}{
\insrsid4866080   As one example of the numerous opinion columns in the media since 2002, a New York
 Times editorial in January 2006 argued for a small tax on junk foods as part of a comprehensive plan that includes banning unhealthy snacks from public schools and other initiatives to curb obesity and lack of exercise.}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Nicholas D. Kristof, }{
\i\insrsid4866080 Take a Hike}{\insrsid4866080 , }{\scaps\insrsid4866080 N.Y. Times}{\insrsid4866080 , Jan. 31, 2006, at A21. }}}{\insrsid4866080 
\par }\pard\plain \ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 At the very least, the media and t
he polls reflect a public that is becoming ready to act on the more narrow problem of childhood obesity, open-minded about the tools needed to fight it, and \'93receptive to government leading the way.\'94}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080 
 Harvard Forums on Health, }{\i\insrsid4866080 Public Split on Government Role in Addressing Adult Obesity; Childhood Obesity is a Different Story}{\insrsid4866080 , Jun. 11, 2003, }{\i\insrsid4866080 available at }{\insrsid4866080 
www.phsi.harvard.edu/health_reform/harvard_forum_ release.pdf (last visi
ted April 17, 2006) (quoting David Blumenthal, MD, director of the Harvard Interfaculty Program on Health Systems Improvement, and reporting that more than 90% of those surveyed supported efforts to educate parents in the fight against childhood obesity).
  }}}{\insrsid4866080   For example, 76% of those surveyed in a public opinion poll sponsored by The Harvard Forums on Health would support measures to reduce childhood obesity even if it meant higher taxes.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id.}{\insrsid4866080  }}}{
\insrsid4866080   In fact, 40% of respondents said they were willing to pay up to $100 a year in additional taxes if funds were being used to curb obesity rates in children.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id. }}}{\insrsid4866080 
  In the California-specific survey, there appeared to be more support for a tax on soft drinks compared to other regulatory alternatives such as bans on television advertising and barring food and beverage companies from ad
vertising products at public schools.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Survey: More than Half of Californians Support Fat Taxes, Menu Labeling}{\insrsid4866080 , }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080 
 NOTEREF _Ref133120015 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330033003100320030003000310035000000}}}{\fldrslt {\insrsid4866080 115}}}{\insrsid4866080 .}}}{\insrsid4866080 
\par Public support to fight obesity \endash  specifically, childhood obesity \endash  is distinctively a very recent phenomenon that only began to emerge in 2003.  As the public gained awareness of the need for drastically increased sp
ending on nutrition and exercise programs, discourse on potential sources of funding became inevitable.  The snack tax seemed particularly apt: given the recent developments in research on the enormous personal and societal costs of obesity and the links 
between obesity and unhealthy foods,}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\tx5760\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See, e.g.}{\insrsid4866080 , Cara B. Ebbeling et al., }{\i\insrsid4866080 Effects of Decreasing Sugar-Sweetened Beverage Consumption on Body Weight in Adol
sescents: A Randomized, Controlled Pilot Study,}{\insrsid4866080 117(3) Pediatrics 673 (2006);  California Center for Public Health Policy, }{\i\insrsid4866080 Soda Consumption Puts Children at Risk for Obesity, Diabetes, Osteoporosis, and Cavities}{
\insrsid4866080 , Fact Sheet (citing media and journals to demonstrate soda\rquote 
s direct negative impact on health).  The link between obesity and soft drinks and snacks has been extremely controversial, with the beverage and snack food industry sponsoring significant research to refute the connection. Derrick Z. Jackson, }{
\i\insrsid4866080 Fairy Tale About Soft Drink Nutrition Won\rquote t Sell}{\insrsid4866080 , Dec. 1, 2004 (describing soda lobbyists, such as the American Bev Ass\rquote 
n, that have attacked every scientific study);. Allison Field et al., Snack food intake does not predict weight change among children and adolescents.  }{\scaps\insrsid4866080 10 Int\rquote l J. Obesity }{\insrsid4866080 
1210-16 (Oct. 2004);2005 Canadian Medical Assoc Journal study).  }}}{\insrsid4866080 
 it seemed rational to encourage reduction in the consumption of these foods through a tax.  The vastly changed circumstances by mid-2002 likely explains the surge of renewed interest in the snack tax, despite the wave o
f snack tax repeals during the preceding decade.  While most of the existing snack taxes as of the late 1990s predated the obesity epidemic, advocates now propose implementing smaller versions of snack taxes to fund public health initiatives targeted towa
rds improving nutrition and increasing physical activity.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  Strnad, at 1225 (describing the envisioned initiatives, which would counter the \'93toxic environment\'94 largely through informational campaigns and he
alth education programs to offset the cumulative impact of advertising and promotion of unhealthy foods). }}}{\insrsid4866080 
\par Nevertheless, while numerous related snack and soft drink legislation have been introduced, sometimes multiple bills in one state \endash  these bills proved to be a tough sell.  According to the Health Po
licy Tracking Service, seventeen related bills were introduced in 2005 but twelve had died with adjournment.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\tx3120\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 Health Policy Tracking Service, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080 
 NOTEREF _Ref134331587 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300330031003500380037000000}}}{\fldrslt {\insrsid4866080 5}}}{\insrsid4866080 
, at 96 (listing the following bills as \'93died with adjournment\'94: H.B. 135
 (Al.), H.B. 2649 (Ariz.), H.B. 307 (Md.), S.B. 332 (Mont.), L.B. 628 (Nev.), H.B. 675 (N.M.), S.B. 283 (N.M.), H.B. 1105 (Tx.), H.B. 3324 (Tx.), H.B. 10987 (Wash.), S.B. 5778 (Wash.), S.B. 5973 (Wash.)). }}}{\insrsid4866080 
  The other five continue to be pending in committees.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id.}{\insrsid4866080  (including H.B. 4912 (Mich.), H.B. 4913 (Mich.),  S.B. 587 (Mich.), S.B. 588 (Mich.), H.B. 5665 (N.Y.)). }}}{\insrsid4866080   
\par 
\par }\pard\plain \s1\qc \li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 V. Policy and Prognosis
\par }\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 A. Underlying Policy Rationales
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid4866080 \tab }{\insrsid4866080 The pending snack tax proposal
s can be analyzed at least at two levels: as tax policy and as health policy.  While many of the policy arguments are complex and involve extensive economic, political, sociological and public health analyses that must be examined through other literature
 and further research, this Part aims to provide an overview of the different rationales that underlie the snack tax and the basic arguments of proponents and opponents of the taxes. 
\par }\pard\plain \s3\ql \li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b0\i\insrsid4866080 
\par }\pard \s3\ql \fi720\li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 {\i\insrsid4866080 1. Initial Rationale: Soft Drink and Candy as \'93Luxury Goods\'94
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab As describ
ed above, the early taxes on soft drinks and candy that emerged out of World War I and the Great Depression were partly the result of interest group politics, and partly because of its classification as a luxury good \endash 
 there was no link to any health polic
ies at the time.  Even though consumption taxes were not the preferred method of taxation, the special circumstances of a war and economic depression had pressed governments to search for new sources of revenue rather than increasing existing property and
 
income taxes.  Specifically, the early state snack taxes were the result of the Depression, which caused both income tax revenues to plummet and made it necessary for legislators to provide property tax relief to its citizens under severe economic hardshi
p
s.  A consumption tax that exempted only the basic necessities seemed to be the preferred alternative for the states during periods when corporations and individuals needed tax relief, while having a minimal effect on the low-income families just struggli
ng to survive on the basic necessities.  The industrial sector, faced with the choice between increased property tax or corporate income tax rates or targeted consumption taxes, favored the latter.   
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 Given a general sales tax, conceptually applying this sa
les tax to snack foods despite a general exemption of foods from the tax is arguably consistent with the policy underlying the exemption of foods, to the extent that snack foods are not essential for survival and poor families would not have to carry a ta
x
 burden by easily avoiding the taxed goods.  In other words, snack foods could be characterized just as other retail goods that are consumed on a regular basis and subject to the general sales tax.  At least before the obesity epidemic, there was no other
 explanation for an additional excise tax on snack foods except that history and politics had identified the tax on soft drinks and candy as a favored, \'93quick fix\'94 to the deficit.
\par 
\par }\pard\plain \s3\ql \fi720\li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\insrsid4866080 2.  The Tax is \'93Unfair\'94 and \'93Regressive
\'94
\par }\pard\plain \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080  The relative weakness of the ratio
nales for selective taxes on soft drinks and candy began to surface in the 1990s, especially as legislators sought to expand the tax to a broader and less well-defined category of \'93snacks.\'94
  Often having to draw arbitrary lines between what is and is not a \'93snack,\'94 these taxes were criticized as difficult to administer, arbitrary,}{\cs16\super\insrsid4866080  }{\insrsid4866080 and confusing to consumers and retailers, }{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Sayward Byrd, }{\i\insrsid4866080 Civil Rights and the \'93Twinkie\'94 Tax: The 900-Pound Gorilla in the War On Obesity}{\insrsid4866080 , 65 }{\scaps\insrsid4866080 La. L. Rev.}{\insrsid4866080  303, 333 (2004)}}}{\insrsid4866080  as well as unfair,}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Nanci Hellmich, }{\i\insrsid4866080 Obesity is the Target}{\insrsid4866080 , }{\scaps\insrsid4866080 USA Today}{\insrsid4866080 ,  May 8, 2003, 
at 1D (citing representatives of the Snack Food Association and the National Soft Drink Association, who oppose the taxes on grounds that it was \'93unfair to single out our products.\'94). }}}{\insrsid4866080  and regressive}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Id.}}}{
\insrsid4866080   The major problem with the conceptual justification that snacks were not necessities and only basi
c necessities should be exempt from a general sales tax, is the practical impossibility of distinguishing items that are basic necessities.  The earlier snack taxes, which focused exclusively on soft drinks, chewing gum, and candy, essentially reflected t
he government\rquote s decision that at least these three categories of foods were not essential.   
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\tx2880\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
From a policy perspective, this was an underinclusive rule that effectively singled out soft drink, chewing gum, and candy manufacturers when there were countless 
other foods that would never be considered a basic necessity.  This has become more true in recent times with the explosive growth of the processed food and snack foods industry.  The tax was also criticized as regressive because these foods are widely co
nsumed by lower-income households, a substantial number of which do not qualify for the Food Stamp Program and are thus subject to the tax.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Some have argued that the poor tend to consume more snacks.  }{
\i\insrsid4866080 See  }{\scaps\insrsid4866080 Greg Critser, Fat Land: How Americans Became the Fattest People in the }{\insrsid4866080 World 41 (2003).   }}}{\insrsid4866080 
  Far from being a luxury, soft drinks, candy and other so-called junk foods are often part of the routine diet of poorer families because they provide the cheapest form of calories.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\tx5400\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 
David M. Cutler et al., }{\i\insrsid4866080 Why Have Americans Become More Obese?}{\insrsid4866080 , NBER Working Paper No. 9446, Jan. 2003, }{\i\insrsid4866080 available at }{\insrsid4866080 http://www.nber.org/papers/w9446 (last visited May 1, 2006). }}
}{\insrsid4866080   Nevertheless, legislators have favored these taxes because they were efficient \endash  they produced a significant source of revenues precisely because the taxed products were widely consumed, and at minimal administrative costs.

\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
\par }\pard\plain \s3\ql \fi720\li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\insrsid4866080 3.  The Tax is Not Cost-Effective
\par }\pard\plain \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 As legislators sought to expand the tax to include other \'93snacks\'94
 in the 1990s,  the overwhelming administrative difficulties of that tax gave the food industry a strong policy argument
 to use during its successful lobbying for the repeal of snack taxes across the nation.  While a broad tax on snack foods would address the \'93unfairness\'94
 argument, it was impossible to draw the line between what would and would not be taxable.  Conceptually, it is relatively easy to envision a tax on \'93snacks,\'94 \'93junk food,\'94 or \'93fat,\'94
 but such a tax would become an administrative nightmare without clear guidance for retailers and consumers \endash  especially when more than 10,000 new processed food products are introduced into the market every year.}{\cs16\super\insrsid4866080 
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\scaps\insrsid4866080 
Eric Schlosser, Fast Food Nation}{\insrsid4866080  124 (2001). }}}{\insrsid4866080   
\par The most successful excise taxes \endash  tobacco and liquor \endash  were not only levied on clearly-defined products, but on only a small number of taxpayers in order to minimize administrative costs.}{\cs16\super\insrsid4866080 
{\*\bkmkstart _Ref133806045}\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\scaps\insrsid4866080 Michael J. Graetz & Deborah H. Schenk, Federal Income Taxation: Principles and Policies}{\insrsid4866080  14 (2005).}}}{\insrsid4866080 {\*\bkmkend _Ref133806045}  Before the repeal of D.C.\rquote s
 snack tax, a key argument of the lobbyists was that the tax was almost impossible to collect without sophisticated technology and thus was especially burdensome for small neighborhood retailers.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref133807837}
\chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Grocery Manufacturers Association}{
\i\insrsid4866080 , GMA: D.C. Should Repeal Selective Food Taxes}{\insrsid4866080 , Apr. 26, 1999, }{\i\insrsid4866080 at }{\insrsid4866080 http://www.gmabrands.com/news/docs/NewsRelease.cfm?DocID=235 (on file with author) (describing the GMA\'94
s testimony before the D.C. Council\rquote s Finance Committee). }}}{\insrsid4866080 {\*\bkmkend _Ref133807837}
\par 
\par }\pard\plain \s3\ql \fi720\li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\insrsid4866080 
4.  A New Rationale:  Snack Foods Lead to Obesity
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab While t
he snack tax confronted serious challenges as a tax policy, the announcement of the obesity epidemic suddenly gave the 85-year old tax on soft drinks, candies, and other snacks \endash  fortuitously fat- or calorie-laden products \endash 
 a new foundation as a public health policy.  Public health academics have recently begun to consider the snack tax as a potential part of a comprehensive solution to the obesity crisis.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\tx600\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See }{\insrsid4866080 Schlesinger, }{
\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134329516 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300320039003500310036000000}}}{\fldrslt {\insrsid4866080 108}}}{\insrsid4866080 .  The special 
issue of the Journal of Health Politics, Policy and Law in October 2005, which was devoted to different perspectives of the obesity policy debate, contained numerous references to the use of a snack tax as proposed by Professor Kelly Brownell.  }{
\i\insrsid4866080 See generally }{\insrsid4866080 30(5) }{\scaps\insrsid4866080 J. Health Pol. Pol\rquote y & L}{\insrsid4866080  (2005).}}}{\insrsid4866080 
   As a tax on tobacco is justified on public health grounds, a tax on junk food could be similarly j
ustified.  Proponents argue that the tax may lead consumers to pause, even if briefly, to consider the consequences of their junk food purchases and perhaps turn to more healthy alternatives.}{\cs16\super\insrsid4866080 {\*\bkmkstart _Ref134336561}\chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Suzanne Leigh}{\i\insrsid4866080 , \lquote 
Twinkie Tax\rquote  Worth a Try in Fight Against Obesity,}{\insrsid4866080  USA Today Dec. 2, 2004, at 13A}}}{\insrsid4866080 {\*\bkmkend _Ref134336561}  In addition, revenue from these taxes could be used to subsidi
ze more healthful foods and fund public-awareness campaigns.  For example, a national $0.01 per 12-ounce soft drink would generate $1.5 billion annually; potential taxes of $0.01 per pound on candy and chips would generate an additional $70 million and $5
4 million, respectively.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{
\insrsid4866080  }{\i\insrsid4866080 Id.}}}{\insrsid4866080  
\par \tab However, even if there could be a bright line drawn to distinguish junk foods, this would be inconsistent with the general notion that there are no \'93good\'94 or \'93bad\'94 foods.  The notion that particular foods (e.g. fat-laden foods) a
re bad is outdated and simplistic.  Instead, the modern trend has been to avoid classifying foods into \'93good\'94 or \'93bad\'94 and to recognize that balance and moderation is the key to obesity prevention.}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  J.A. Milner, }{\i\insrsid4866080 
Functional Foods and Health Promotion}{\insrsid4866080 , 129(Supp.) }{\scaps\insrsid4866080 J. Nutrition. Sc. 1395}{\insrsid4866080  (1999) (emphasizing the need to educate the public that there are no \'93good\'94 or \'93bad\'94
 foods, only good or bad diets). }}}{\insrsid4866080 
\par 
\par }\pard\plain \s3\ql \fi720\li0\ri0\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\insrsid4866080 5.  \'93Our Pants Size is None of the Government
\rquote s Business\'94
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 \tab 
Viewed as a response to obesity, the snack tax must now be evaluated with regard to the more difficult and broader policy question of the appropriate scope of the government\rquote 
s role in addressing obesity.  While the public has begun to become more respec
tive to greater government intervention, especially with respect to obesity in children and adolescents, many are concerned that a snack tax would reflect governmental influence over individual food choices and thus too much of an invasion into the privat
e sphere.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 }{\i\insrsid4866080 See, e.g.}{\insrsid4866080 , Christie Raniszewski Herrera, }{\i\insrsid4866080 Some Fat Lies}{\insrsid4866080 , }{\scaps\insrsid4866080 Wash. Times}{\insrsid4866080 
, July 5, 2005 (calling the politicians who advocate government intervention to fight obesity \'93nanny-state politicians\'94 and rejecting \'93taxpayer-funded, government-imposed behavior modification\'94). }}}{\insrsid4866080 
  There is also concern that consumers may feel patronized, and perceive the tax as a means to induce weight loss. 
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 Many of the recent snack tax proposals that are presented as health-promoting policies have been deemed \'93ridiculous,\'94}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080 
 Lori Montgomery, }{\i\insrsid4866080 Maryland Legislators Far Apart on Budget}{\insrsid4866080 , }{\scaps\insrsid4866080 Wash. Post}{\insrsid4866080 , Mar. 27, 2004, at B1 (quoting Senator David R. Brinkley regarding the Maryland\rquote 
s proposed $16 million snack tax program). }}}{\insrsid4866080  and  \'93preposterous by people who believe that our pants size is none of the government\rquote s business.\'94}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Suzanne Leigh}{\i\insrsid4866080 , \lquote Twinkie Tax\rquote 
 Worth a Try in Fight Against Obesity,}{\insrsid4866080  }{\scaps\insrsid4866080 USA Today}{\insrsid4866080 , Dec. 2, 2004, at 13A (characterizing the opinion of opponents to the recently proposed snack tax in New York).}}}{\insrsid4866080 
  Additionally, the snack tax as a health policy has raised questions of inequity because it effectively penalizes those who consume in moderation or exercise sufficiently.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Richard Epstein, }{\i\insrsid4866080 
Let the Shoemaker Stick to His Last: A Defense of the \'93Old\'94 Public Health}{\insrsid4866080  46 (3 Supp.) }{\scaps\insrsid4866080 Perspectives in Biology & Med}{\insrsid4866080 . S138-59 (2003). }}}{\insrsid4866080   
\par }\pard \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080   }{\b\insrsid4866080 
\par }\pard\plain \s2\ql \li360\ri0\sl480\slmult1\keepn\widctlpar\tx840\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin360\itap0 \b\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 B.\tab 
Challenges to Current Proposals, and Some Recommendations  
\par }\pard\plain \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid4866080 
While the new legislative proposals for snack taxes may have relatively stronger political appeal today as part of a comprehensive solution to the obesity crisis, they also face new 
challenges in addition to many of the unresolved problems of earlier snack taxes, precisely because they are characterized as a health policy.  However, with the modern developments of the USDA National Nutrient Database as well as cheaper, advanced techn
ologies that lower the administrative costs of the tax, well-designed snack taxes may have much greater potential today and in the future. 
\par The primary challenge for pending bills that seek to extend the tax beyond the realm of soft drinks, diluted juice, and candy, has been the practical difficulty of the classification of foods into \'93snacks.\'94
  One potentially important development in the states is to rely on the federal government\rquote s classification of foods.  States could, like D.C., adopt the federal food 
definition as applied to the Food Stamp Program, and simply tax only what would be taxed for food stamp purchasers.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Soft drinks and candy, which has been widely agreed to be \'93non-nutritive\'94 foods, could legitimately be excluded from 
the Food Stamp Program, as the Program\rquote s fundamental goal is \'93to promote the general welfare, to safeguard the health and well-being of the Nation\rquote s population by raising levels of nutrition among low-income households.\'94  7 U.S.C.A. 
\'a7 2011 (2006).}}}{\insrsid4866080   The federal government may play a role in increasing state funds for obesity prevention by amending its definition of \'93food\'94 under the Fed
eral Food Stamp Program.  Alternatively, states may rely directly on the USDA\rquote s National Nutrient Database for Standard Reference as the authority for food classification into \'93food groups\'94
 and tax those foods listed within a certain group, such as \'93Snacks\'94 or \'93Sweets.\'94
  To the extent that the USDA database is comprehensive, up-to-date, and simple to navigate, an expanded snacks tax may be able to outlive its failed predecessors in California and D.C.
\par   A key factor that ultimately led to the repeal of a broader \'93snacks\'94
 tax in California and D.C. was the overwhelming administrative burden of the tax on retailers.  In D.C., lobbyists argued that the tax is almost impossible to collect without sophisticated scanning devices.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Grocery Manufacturers Association, }{\i\insrsid4866080 
supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref133807837 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330033003800300037003800330037000000}}}{\fldrslt {
\insrsid4866080 133}}}{\insrsid4866080  (describing the GMA's testimony before the D.C. Council\rquote s Finance Committee). }}}{\insrsid4866080   If a relatively simple method fo
r retailers to track and report the taxable food sales could be developed, an expanded snack tax would become a much more attractive tax policy.  Since there is already a system for retailers to collect the state sales taxes levied on the many non-food it
e
ms normally found at convenience stores and supermarkets, the challenge may be alleviated if manufacturers labeled the foods with their USDA-determined food group classification.  Regardless of their economic merits, many excise taxes persist because they
 meet the \'93test\'94 of raising large amounts at low administrative costs.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 
\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See}{\insrsid4866080  }{\scaps\insrsid4866080 Graetz &Schenk, }{\i\insrsid4866080 supra }{\insrsid4866080 note }
{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref133806045 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330033003800300036003000340035000000}}}{\fldrslt {\insrsid4866080 132}}}{
\insrsid4866080 , at 14. }}}{\insrsid4866080 
\par }\pard \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 \tab 
More importantly however, the current snack tax bills are most vulnerable because of the strength of the food industry lobby.  Most of the existing snack taxes were enacted before the 
soft drink industry actively participated in lobbying efforts.  Since the early 1990s, the various snack food industries have increased their lobbying activities and often joined together to create extremely powerful coalitions.}{
\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{
\scaps\insrsid4866080 Nestle, }{\i\insrsid4866080 supra }{\insrsid4866080 note }{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134336026 \\h }{\insrsid4866080 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300330036003000320036000000}}}{\fldrslt {\insrsid4866080 82}}}{\insrsid4866080 ; }{\i\insrsid4866080 see also FPA and GM Announce Plans to Merge}{\insrsid4866080 , 4 }{
\scaps\insrsid4866080 Obesity Pol\rquote y Rep}{\insrsid4866080 . 17, Apr. 27, 2006 (announcing merger of Food Products Association and the Grocery Manufacturer\rquote s Association, which represent nearly 300 member companies from eve
ry sector of the food, beverage and consumer products industry). }}}{\insrsid4866080   Any proposals to tax snac
ks today and in the future will inevitably be challenged by these industries, which have demonstrated a willingness to devote significant resources to fight such a tax in any state.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See supra }{\insrsid4866080 note }
{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134336419 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300330036003400310039000000}}}{\fldrslt {\insrsid4866080 83}}}{
\insrsid4866080  and accompanying text. }}}{\insrsid4866080   Understandably, they are worried about the slippery slope, especially given the industry\rquote 
s experience with the soft drinks and candy tax in the past: a successful snack tax in one state may quickly incite the interests of legislators in others, and it would be significantly easier for legislators to increase these tax rates in
 the future whenever a quick fix to the deficit is needed.  Both excise taxes and the sales tax, even if small, are threatening for the industries.  Small excise taxes, which are usually collected at the wholesale stage and unlikely to be shifted to the c
o
nsumers, are unfair because they effectively provide the state with an additional share of the industry profits after corporate taxes and other business taxes have been paid, and they are not likely to be opposed by consumer groups because of the low visi
bility of the tax.  On the other hand, sales taxes have higher visibility, but if the theory is correct, may cause the consumer to pause and reconsider the product based on its unhealthful qualities.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See supra }{\insrsid4866080 note }
{\field{\*\fldinst {\insrsid4866080  NOTEREF _Ref134336561 \\h }{\insrsid4866080 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003100330034003300330036003500360031000000}}}{\fldrslt {\insrsid4866080 135}}}{
\insrsid4866080  and accompanying text. }}}{\insrsid4866080   
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 One potential step to mitigating the snack food indust
ry's lobbying efforts is to design the new snack tax to at least correspond somewhat with the food\rquote 
s relative risk to obesity.  The clearest example would be to levy a tax on the soft drinks that are laden with sugar, but to exempt diet sodas and other beverages that meet certain technical threshold requirements.  The soft drinks industry\rquote 
s antagonism towards excise taxes is understandable as almost all the current excise tax proposals would tax any kind of soft drink beverage, without distinguishing diet sodas.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See, e.g.}{\insrsid4866080 
, H.B. 1164, 113th Leg., 2nd Sess. (Ind. 2004); the only exception was the California 2002 bill, S.B. 1520, 2002 Leg. Sess. (Cal. 2002).}}}{\insrsid4866080 
  Since the soft drink manufacturer today produces a variety of sugar-laden and sugar-free drinks today, it is relatively agnostic as to which beverages people are drinking as long as they are selling them.}{\cs16\super\insrsid4866080 \chftn {\footnote 
\pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Joe Nocera, }{\i\cf1\insrsid4866080 
Food Makers And Critics Break Bread}{\insrsid4866080 , Mar. 25, 2006, }{\scaps\insrsid4866080 N.Y. Times}{\insrsid4866080 , at C1 (based on an interview with Professor Kelly D. Brownell regarding his meeting with Pepsico). }}}{\insrsid4866080 
  A tax on the relatively unhealthy beverag
e would produce an incentive for soft drink manufacturers to innovate, emphasizing diet, or nontaxable beverages, as well as devote relatively greater marketing efforts for these products.  This would be successful from a health policy standpoint as it tr
iggers producer-induced changes to the so-called \'93toxic food environment.\'94
\par }\pard \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 \tab 
If carefully designed, a snack tax is likely to succeed especially if its administrative challenges are addressed.  A small excise tax on soft drinks and other clearly-defined snack foods, with clear exceptions for healthier or \'93diet\'94
 forms of the food, may receive less opposition from the food industry and thus may be more politically feasible.  The administrative difficulties do not seem insurmountable, especially in light of the e
fficiency of the tax and the seeming public support for it in conjunction with the obesity crisis.  Further development of technological capabilities to ease the collection of the tax and improvements to the USDA National Nutrient Database are likely to m
ake the tax more cost-effective.  
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 
States that have experienced failed snack taxes, such as California and D.C., may find it substantially more difficult to pass the tax bills despite the new health-based rationale.  Many of the failed taxes of the 1990s th
at received extensive publicity as a result of the food industry lobbying efforts are still relatively recent in the memories of legislators and citizens, and new snack tax proposals will certainly continue to be associated with the earlier taxes.  This w
ill be especially true as some of the current snack tax proposals continue to follow the old model of taxation without any health-related purpose.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 See,e.g., }{\insrsid4866080 
S.B. 114, 2004 Leg. Sess. (W. Va. 2004) (proposing an excise tax of $2/gallon of syrup or $0.21 per gallon bottled soft drinks on wholesalers, where revenues are to be deposited into the general state treasury). }}}{\insrsid4866080   
\par The amalgam of different forms of the tax on snacks across different states and each state\rquote s different use 
of the revenues of the tax is likely to cause confusion as to whether the tax actually serves some public health purpose or whether the obesity epidemic and a health rationale is only a guise for states to reach into a historically convenient and stable s
ource of revenue. 
\par 
\par }\pard\plain \s1\qc \li0\ri0\sb240\sa60\sl480\slmult1\keepn\widctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \b\f38\fs24\lang1033\langfe1033\kerning32\cgrid\langnp1033\langfenp1033 {\insrsid4866080 VI.  Conclusions
\par }\pard\plain \s20\ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid4866080 \tab }{\insrsid4866080 
The historical selective taxation of soft drinks and candy and the current health-based proposals to tax these items and other snack foods is a fascinating fortuity, with carbonated drinks and candies evolving from luxu
ries to near-sins because of the present obesity crisis.  While many of the early snack taxes remain, the initial rationales underlying these policies are both forgotten and obsolete.  In light of the recent interest in resurrecting the snack tax as part 
o
f the war on obesity, it is useful to reexamine those rationales and recognize that they are largely inapplicable to the present day.  New, independent justifications must be articulated, and must outweigh the pitfalls that caused earlier forms of the tax
 to be short-lived.  
\par \tab This article has attempted to offer a broad, historical perspective of the desirability and ramifications for the current snack tax bills; the desirability and success of the snack tax must be analyzed also from economic, political, s
ociological and public health perspectives in conjunction with alternative policy instruments.  One important issue to consider, for example, is whether it would be cost-effective to engage in a political battle against the powerful snack food industry, i
f there could be an alternative approach that would redirect the industry\rquote s lobbying efforts and resources towards helping the public fight obesity.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  
In addition to the extensive resources allocated to direct lobbying, the soft drink and snack foods industry has had to continually devote significant resources to produce research to refute developing research linking their products to obesity and used p
rimarily to substantiate the rationale for snack taxes.  If the threat of snack taxes were set aside, for example, researchers on both sides of the inconclusive controversy may engage in other productive research. }}}{\insrsid4866080       
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 The snack tax is a rational response to the politically challenging situation of having to fund valua
ble programs during lean fiscal periods.  However, unlike the war against tobacco, in which the government and the industry\rquote s goals were inevitably diametric, the current war against obesity is not meant to destroy the snack food industry \endash 
 instead, the snack food industry may play a crucial role in helping the public fight obesity, and may even find it in its best interests to do so. 
\par }\pard \s20\ql \fi720\li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid4866080 In 2003, John Banzhaf, informal advisor to the plaintiffs in the famous McDonald\rquote s lawsuit}{\cs16\super\insrsid4866080 \chftn 
{\footnote \pard\plain \s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  Pelman v. McDonald, 37 F.Supp.2d 512 (S.
D.N.Y. 2003). }}}{\insrsid4866080  and law professor at George Washington University, predicted that within the next three to five years, states would be experimenting with snack taxes.}{\cs16\super\insrsid4866080 \chftn {\footnote \pard\plain 
\s15\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs16\super\insrsid4866080 \chftn }{\insrsid4866080  }{\i\insrsid4866080 Now What? Banzhaf s Anti-Obesity Movement
\rquote s Next Battles}{\insrsid4866080 , }{\scaps\insrsid4866080 Obesity Policy Report}{\insrsid4866080 , Sept. 1, 2003}{\i\insrsid4866080 , at }{\insrsid4866080 www.obesitypolicyreport.com/eJournals (on file with author). }}}{\insrsid4866080 
  While Professor Banzhaf may be correct, given the current wave of legislative proposals, state legislators should be cautious to under
stand the underlying rationale of the current bills and of existing or repealed snack taxes in its other states.  Each state is unique, and the ultimate cost-benefit analysis and success of a snack tax is not only related to alternative solutions, but is 
crucially tied to the state\rquote s historical experiences with the snack tax, the public\rquote s sense of the state\rquote s current fiscal needs, the extent of the snack food industry\rquote 
s presence, as well as the salience of the obesity epidemic in the state.      
\par }}