Implications of the supplemental nutrition assistance program tax exemption on sugar-sweetened beverage taxes

Research output: Contribution to journalArticle

Abstract

US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.

Original languageEnglish (US)
Pages (from-to)2191-2193
Number of pages3
JournalAmerican Journal of Public Health
Volume105
Issue number11
DOIs
StatePublished - Nov 1 2015

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Tax Exemption
Food Assistance
Taxes
Beverages
State Government
Local Government
Public Health

ASJC Scopus subject areas

  • Public Health, Environmental and Occupational Health
  • Medicine(all)

Cite this

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title = "Implications of the supplemental nutrition assistance program tax exemption on sugar-sweetened beverage taxes",
abstract = "US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.",
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