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For the most up-to-date information, please visit the
Soda/Snack Taxes page of our Bridging the Gap web site


State Snack and Soda Sales Tax Data (1997-2011 now included)

Data and Codebook (344 KB XLS)
2011 State-by-State Soda Tax Rates (264 KB PDF)
2011 State Soda Tax Map (688 KB PPT)

The Excel file above 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. Data for 1997-2011 are currently posted (using a January 1 annual reference date). 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)
Original Posting Date:  April 17, 2009
File Last Updated:  October 7, 2011

Additional information on the sales tax data set may be obtained from:
Chriqui, J.F., Eidson, S.S., Bates, H., Kowalczyk, S., & Chaloupka, F.J. (2008). State sales tax rates for soft drinks and snacks sold through grocery stores and vending machines, 2007. Journal of Public Health Policy; 29: 226-249.

State Food Definitions (2010 and 2011 definitions now included)

2008 Definitions (118 KB PDF)
2009 Definitions (122 KB PDF)
2010 Definitions (129 KB PDF)
2011 Definitions
(131 KB PDF)

These files contain 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 of each year. 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.

State Soda Non-Sales Tax Data

Data and Codebook (418 KB XLS)

This file contains annual data on non-sales tax rates for each of the 50 states and the District of Columbia for sodas. Data for 2007-2009 are currently posted (using a January 1 annual reference date); historical data from 1997 through 2011 will be posted in the near future. 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:
Jamie F. Chriqui, Ph.D., M.H.S.
Senior Research Scientist

Bridging the Gap Program
Health Policy Center
Institute for Health Research and Policy
University of Illinois at Chicago
1747 West Roosevelt Road
Room 558, M/C 275
Chicago, IL 60608
email: jchriqui@uic.edu

 

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