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State Snack and Soda Sales Tax Data State Snack and Soda Sales Tax Data Data and Codebook.xls (71 KB) This data set contains annual data on sales tax rates for each of the 50 states and the District of Columbia for sodas and selected snack products sold through grocery stores and vending machines using a January 1 annual reference date beginning with 1997 (historical data will be posted in late 2009; data for 2007/8 are currently posted). Sales tax rates are captured for the following snack products: candy, chips/pretzels, ice cream, popsicles, milkshakes, and baked goods. In addition to variables for each item and sales location (grocery stores and vending machines), dichotomous variables indicate the extent to which each product is taxed at a higher rate than food, generally (known as a disfavored tax). Additional variables include state, state FIPS code, and year. The data were compiled by The MayaTech Corporation for the Bridging the Gap Program at the University of Illinois at Chicago. Data File Format: Microsoft Excel 2003 (.xls) Additional information on the sales tax data set may be obtained from: Definitions.pdf (118 KB) This file contains definitions of food and food products for use in conjunction with the snack tax data. These definitions were compiled beginning with the 2008 tax data file year and reflect codified state law as of January 1, 2008. Additional variables include state abbreviation, enacted and effective date (where applicable or if able to be determined), and the statutory/administrative law citations. The data were compiled by The MayaTech Corporation for the Bridging the Gap Program at the University of Illinois at Chicago. Data and Codebook.xls (324 KB) This data set contains annual data on non-sales tax rates for each of the 50 states and the District of Columbia for sodas using a January 1 annual reference date beginning with 1997 (historical data will be posted in late 2009; data for 2007/8 are currently posted). Data are compiled for non-sales taxes applied to manufacturers, wholesalers, retailers, and distributors for each of the following types of soda forms: bottles, syrup, powder, mix, and dispensing. For each case where a non-sales tax applies, a variable notes the type of tax of applicability (i.e., license, excise, privilege, other, or NA for not available). Additional variables include state, state FIPS code, year, statutory citation, and comments (including comments on any dedicated revenues). The data were compiled by The MayaTech Corporation for the Bridging the Gap Program at the University of Illinois at Chicago.
Contact Information for the State Tax Data:
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