House Bill 4344
(VOTE BELOW TEXT)
By Delegates Lane, Byrd, Rowan, Hamilton, E. Evans, Longstreth, R. Miller, Canestraro and Pushkin, Evans, A. and Romine, R.
[Introduced January 29, 2018; Referred
to the Committee on Health and Human Resources then Finance.]
A BILL to amend and reenact §11-19-1 and §11-19-2 of the Code of West Virginia, 1931, as amended, all relating to the tax on soft drinks; modifying the tax on soft drinks to apply to sodas containing sugar sweeteners; increasing the tax to 2 cents per ounce on certain sodas; redistributing revenue to include funding for the Public Employees Insurance Agency and certain schools at West Virginia University; modifying definitions; and defining new terms.
Be it enacted by the Legislature of West Virginia:
ARTICLE 19. SOFT DRINKS TAX.
As used in this article:
(1) “Bottled soft drinks” shall include any and all nonalcoholic beverages, whether carbonated or not, such as soda water, ginger ale, Coca Cola, lime cola, Pepsi Cola, Dr. Pepper, root beer, carbonated water, orangeade, lemonade, fruit juice when any plain or carbonated water, flavoring, or syrup is added, or any and all preparations commonly referred to as “soft drinks” of whatever kind, which are intended for human consumption and contain sugars, which are closed and sealed in glass, paper, or any other type of container, envelope, package, or bottle, whether manufactured with or without the use of any syrup. The term “bottled soft drinks” shall not include beverages sweetened solely with noncaloric sweeteners; water, carbonated or not, fluid milk, to which no flavoring has been added; regardless of animal or plant source, or butterfat content, or natural undiluted fruit juice or vegetable juice.
NOTE: The purpose of this bill is to modify the tax on soft drinks to apply to sodas containing sugar sweeteners. The bill increases the tax to 2 cents per ounce on certain sodas. The bill redistributes revenue to include funding for the Public Employees Insurance Agency and certain schools at West Virginia University. The bill modifies definitions. The bill defines new terms. The bill also rearranges the definitions so that they are in alphabetical order.
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