Sugary Drinks Tax

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Sugary Drinks Tax

Proposition V passed in November of 2016, and imposes a one cent per fluid ounce tax on the initial distribution within San Francisco of sugar-sweetened beverages, syrups, and powders. In general, beginning January 1, 2018, all businesses, other than common carriers, that (1) transfer sugar-sweetened beverages, syrups, or powders in the City for consideration or any commercial purpose; or (2) possess, store, own, or control sugar-sweetened beverages, syrups, or powders in the City for resale in the ordinary course of business that they obtained by taking possession of the product outside the City or from a common carrier inside the City, are responsible to file and pay the tax.

The Tax rate is one cent per fluid ounce of a bottled sugar-sweetened beverage and one cent per fluid ounce of a sugar-sweetened beverage that could be produced from syrup or powder. The tax for syrups and powders is calculated using the largest volume of sugar-sweetened beverage that would typically be produced by the amount of syrup or powder based on the manufacturer’s instructions or, if the distributor uses the syrup or powder to produce a sugar-sweetened beverage, the regular practice of the distributor. For example, if one ounce of syrup produces 8 ounces of a sugar-sweetened beverage, the Tax would be $0.08 per ounce of syrup.

Quarter Filing Period Due Date
First Quarter January 1 - March 31 April 30
Second Quarter April 1 - June 30 July 31
Third Quarter July 1 - September 30 October 31
Fourth Quarter October 1 - December 31 January 31

*If date falls on a weekend or holiday, filing and payment are due the next business day


Click to begin process: Sugary Drinks Tax File and Pay


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