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REFERENCE TITLE: temporary soft drink tax |
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State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HB 2759 |
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Introduced by Representative Bradley
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AN ACT
Providing for a temporary soft drink tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Temporary soft drink tax; exemptions; definitions
A. Beginning July 1, 2010 and ending June 30, 2013, in addition to all other taxes, there is levied and shall be collected by the department of revenue the following tax on all soft drinks, soft drink syrup, simple syrup and powders or other base products used to produce a liquid soft drink:
1. On each gallon of soft drink syrup or simple syrup, ____ dollars, and at a proportionate rate for any lesser or greater quantity than one gallon.
2. On each container of bottled soft drink at the rate of _____ cents per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. For the purposes of this paragraph:
(a) "Bottle" means any closed or sealed container that is made of glass, metal, paper or plastic and that is of any size or shape.
(b) "Bottled soft drink" means any ready to consume nonalcoholic drink that is contained in a bottle, that may contain carbonation and that is commonly referred to as a soft drink.
3. On each package or container of powder or other base product used to produce a liquid soft drink, ______ cents per gallon for each gallon of soft drink that may be produced from each package according to the manufacturer's directions, and at a proportionate rate for any lesser or greater quantity than one gallon.
B. The tax levied by this section does not apply to the following:
1. Syrups, simple syrups, powders or other base products or soft drinks that are sold to the United States government.
2. Syrups, simple syrups, powders or other base products or soft drinks that are exported from this state by a distributor, wholesaler or manufacturer. For the purposes of this paragraph, "distributor" means any person who manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of bottled soft drinks, soft drink syrups, simple syrups or powders or other base products that are used for mixing, compounding or making soft drinks.
3. Any powder or other base product that is used in preparing coffee or tea.
4. Any frozen concentrate or freeze-dried concentrate to which only water is added to produce a soft drink that contains more than fifty per cent natural fruit juice or natural vegetable juice.
5. Any drink that contains more than fifty per cent natural fruit juice or natural vegetable juice.
6. Any infant formula that is sold in liquid or powder form and that is intended by the manufacturer to be consumed by infants.
7. Any liquid or powder product that is intended by the manufacturer to be used for weight reduction.
8. Water that has no added natural or artificial sweeteners.
9. Any product that contains milk or milk products. For the purposes of this paragraph, "milk" means soy milk or natural liquid milk that is from any animal source, natural milk concentrate that is from any animal source and that may be reconstituted or dehydrated natural milk that may be reconstituted.
C. The department of revenue shall deposit monies levied and collected pursuant to this section in the state general fund.
D. Unless otherwise provided, the administration of this section is vested in and shall be exercised by the department of revenue according to title 42, chapters 1 and 2 and chapter 3, articles 1 through 4, Arizona Revised Statutes.
E. For the purposes of this section:
1. "Natural fruit juice" means the liquid that results from the pressing of fruit, the reconstitution of natural fruit juice concentrate or the restoration of water to dehydrated natural fruit juice.
2. "Natural vegetable juice" means the liquid that results from the pressing of vegetables, the reconstitution of natural vegetable juice concentrate or the restoration of water to dehydrated natural vegetable juice.
3. "Powder or other base product" means a solid mixture of basic ingredients that is used in making, mixing or compounding soft drinks by mixing powder or other base product with water, ice, syrup, simple syrup, fruits, vegetables, fruit juice, vegetable juice or other product to make a complete soft drink.
4. "Simple syrup" means a mixture of sugar and water.
5. "Soft drink" means any nonalcoholic sweetened beverage that is sold for human consumption. Soft drink includes sweetened soda water, ginger ale, fruit or vegetable drinks that contain fifty per cent or less natural fruit or natural vegetable juice and other drinks and beverages that are commonly referred to as cola, soda, soda pop or soft drink.
6. "Syrup" means the liquid mixture of basic ingredients that are used in making, mixing or compounding soft drinks by mixing the syrup with water, simple syrup, ice, fruits, vegetables, fruit juice or other product to make a complete soft drink.
Sec. 2. Requirements for enactment; two-thirds vote
Pursuant to article IX, section 22, Constitution of Arizona, this act is effective only on the affirmative vote of at least two-thirds of the members of each house of the legislature and is effective immediately on the signature of the governor or, if the governor vetoes this act, on the subsequent affirmative vote of at least three-fourths of the members of each house of the legislature.