U.S. Sugar-Sweetened Beverage Tax Rates: City-by-City Soda Tax Schedules
Reference for U.S. city-level sweetened beverage taxes (soda taxes) imposed on the distribution or sale of sugar-sweetened drinks. Currently enforced in several major cities including Philadelphia, Seattle, and Boulder.
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
Several U.S. cities have enacted per-ounce excise taxes on the distribution of sugar-sweetened beverages, commonly known as soda taxes. These taxes apply to beverages containing added caloric sweeteners (generally 5+ grams of sugar per 12 oz), including sodas, energy drinks, sweetened teas, and flavored waters. Milk products, 100% fruit juice, infant formula, and dietary supplements are typically exempt. While the tax is technically levied on distributors, it is generally passed through to consumers at retail. There is no federal or state-level soda tax; all current programs are at the city level.
Fee schedule by jurisdiction
7 jurisdictions with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| Boulder, Colorado | 2 cents per ounce |
| Seattle, Washington | 1.75 cents per ounce |
| Philadelphia, Pennsylvania | 1.5 cents per ounce |
| San Francisco, California | 1 cent per ounce |
| Oakland, California | 1 cent per ounce |
| Berkeley, California | 1 cent per ounce |
| Albany, California | 1 cent per ounce |
Boulder, Colorado
2 cents per ounce
Sugar-sweetened beverages with 5+ grams of added caloric sweetener per 12 oz
Highest soda tax rate in the U.S. Revenue funds health equity initiatives.
Effective Jul 1, 2017
Seattle, Washington
1.75 cents per ounce
Sugar-sweetened beverages distributed in Seattle
Applies to distributors; diet beverages and milk-based drinks exempt
Effective Jan 1, 2018
Philadelphia, Pennsylvania
1.5 cents per ounce
Sugar-sweetened and artificially sweetened beverages
Uniquely includes diet/artificially sweetened drinks. Revenue funds pre-K education.
Effective Jan 1, 2017
San Francisco, California
1 cent per ounce
Sugar-sweetened beverages distributed in San Francisco
Effective Jan 1, 2018
Oakland, California
1 cent per ounce
Sugar-sweetened beverages distributed in Oakland
Effective Jul 1, 2017
Berkeley, California
1 cent per ounce
Sugar-sweetened beverages distributed in Berkeley
First U.S. city to enact a soda tax
Effective Mar 1, 2015
Albany, California
1 cent per ounce
Sugar-sweetened beverages distributed in Albany
Effective Apr 1, 2017
Enforcement
Distributors who fail to register, collect, or remit sweetened beverage taxes face penalties from the respective city's tax authority, including back taxes, interest, and civil fines.
Official sources
Related guides
Step-by-step guides for charging u.s. sweetened beverage taxes (soda taxes) on Shopify.
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed annually. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- Municipal Sweetened Beverage Tax Ordinances
- Country
- United States
- Jurisdictions
- 7
- Category
- Excise Taxes
Explore U.S. Sweetened Beverage Taxes (Soda Taxes) in practice
See how to automate this fee on Shopify and browse other regulations in this category.
Related use cases
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Canadian Cannabis Excise Duty
Reference for Canadian federal cannabis excise duty and provincial/territorial markups. Licensed cannabis producers and sellers must charge the applicable duty; the federal component is $1 per gram or 10% of dutiable amount, whichever is higher, plus provincial markups.
View fee schedule →FranceFrance Soda Tax (Taxe sur les Boissons Sucrées)
Reference for France's tax on sugar-sweetened beverages (taxe soda), a three-tier excise tax based on sugar content per hectoliter. The tax was introduced in 2012 and substantially increased in 2025.
View fee schedule →MexicoMexico IEPS Tax on Sugary Drinks
Reference for Mexico's IEPS (Impuesto Especial sobre Producción y Servicios) tax on sugary drinks and artificially sweetened beverages. The tax was introduced in 2014 and significantly increased in 2026.
View fee schedule →United KingdomUK Soft Drinks Industry Levy (SDIL)
Reference for the UK Soft Drinks Industry Levy (SDIL), a levy on producers and importers of sugar-sweetened soft drinks. Two tiers apply based on sugar content; the cost is typically passed through to retail prices.
View fee schedule →United StatesU.S. Federal Alcohol Excise Taxes
Reference for U.S. federal excise tax rates on alcoholic beverages, including beer, wine, and distilled spirits, as administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).
View fee schedule →United StatesU.S. State Cannabis Excise Taxes
Reference for U.S. state cannabis excise tax rates across the 24 states that have legalized recreational marijuana. Tax structures vary widely, including percentage-based, weight-based, and potency-based systems.
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