TY - JOUR
T1 - Implications of the supplemental nutrition assistance program tax exemption on sugar-sweetened beverage taxes
AU - Pomeranz, Jennifer L.
PY - 2015/11/1
Y1 - 2015/11/1
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=84943778293&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84943778293&partnerID=8YFLogxK
U2 - 10.2105/AJPH.2015.302850
DO - 10.2105/AJPH.2015.302850
M3 - Article
C2 - 26378844
AN - SCOPUS:84943778293
SN - 0090-0036
VL - 105
SP - 2191
EP - 2193
JO - American Journal of Public Health
JF - American Journal of Public Health
IS - 11
ER -