Heidi Schwartz, an associate in the tax practice, discusses the challenge to Philadelphia’s Sugar-Sweetened Beverage Tax (SBT) in Williams v. City of Philadelphia in Bloomberg BNA. The court held that the SBT did not tax the retail sale of tangible personal property because it is imposed on the supply of sweetened beverages to the dealer or the acquisition of sweetened beverages by the dealer. As discussed in this article, the court viewed the tax as imposed on supply, acquisition, and delivery, rather than on retail sales.
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