Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

Am J Public Health. 2015 Nov;105(11):2191-3. doi: 10.2105/AJPH.2015.302850. Epub 2015 Sep 17.

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.

MeSH terms

  • Beverages*
  • Dietary Sucrose
  • Food Assistance / legislation & jurisprudence*
  • Humans
  • Public Health*
  • Tax Exemption / legislation & jurisprudence*
  • United States

Substances

  • Dietary Sucrose