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.
authors.affiliation: Jennifer L. Pomeranz is with the College of Global Public Health, New York University, New York, NY.
authors.forename: Jennifer L
authors.initials: JL
authors.lastname: Pomeranz
mesh_terms: D001628:Beverages; D019422:Dietary Sucrose; D063105:Food Assistance / Q000331:legislation & jurisprudence*; D006801:Humans; D011634:Public Health; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States
chemical_list: D019422:Dietary Sucrose