Today almost one-third of children in the United States are obese or overweight, and many studies have demonstrated a link between obesity and the consumption of sodas and other sugar-sweetened beverages.

States can help reduce the amount of sugar-sweetened beverages consumed while generating funds for programs that address obesity by imposing an excise tax on sugar-sweetened beverages. (An excise tax is generally charged to a business selling a product; a sales tax is charged to consumers.)
NPLAN has developed this model legislation to help states that want to impose an excise tax on these beverages and earmark the proceeds for programs to prevent and treat obesity. To help support the legislation, NPLAN has also developed an accompanying set of evidence-backed facts, or “findings.”