
On November 10, 2016, the Cook County Board of Commissioners passed a sweetened beverage tax ordinance, imposing a tax rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County. This included not only soft drinks but also artificially sweetened beverages with sugar or artificial sweeteners such as aspartame, a common ingredient in many low-calorie and diet drinks. The tax was met with opposition from groups like the American Beverage Association, who argued its regressive nature would disproportionately affect lower-income families. However, as of December 1, 2017, the Cook County Board of Commissioners repealed this tax, and it is no longer in effect.
| Characteristics | Values |
|---|---|
| Tax Rate | $0.01 per ounce |
| Taxable Beverages | Sweetened beverages, artificially sweetened beverages, soft drinks, lemonade, sports drinks, sweet tea, fruit juices, beverages with sugar or artificial sweeteners, fountain drinks, bottled coffee and tea products with sweeteners, etc. |
| Exempt Beverages | Unsweetened beverages, beverages for medical use, therapeutic nutritional meal replacements, oral rehydration solutions, weight reduction meal replacements, milk or drink products made with at least 50% milk or milk substitutes, coffee and tea without added sweeteners, infant formula |
| Implementation Date | August 2, 2017 |
| Repeal Date | December 1, 2017 |
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What You'll Learn
- The Cook County Sweetened Beverage Tax Ordinance was repealed in 2017
- The tax applied to sweetened beverages served via a fountain drink machine
- Sweetened beverages produced via a device that combines syrup with carbon dioxide must be cold to be taxable
- Artificially flavoured juices are taxed, but not juices that are 100% natural
- Drinks intended to provide therapeutic meal replacements are exempt

The Cook County Sweetened Beverage Tax Ordinance was repealed in 2017
On November 10, 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax Ordinance, which imposed a tax rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County. This included not only soft drinks but also lemonade, sports drinks, sweet tea, fruit juices, and beverages containing artificial sweeteners such as aspartame, commonly found in many low-calorie and diet drinks.
The ordinance was met with opposition from groups such as the American Beverage Association and the Illinois Retail Markets Association, who argued that it was a regressive tax that disproportionately affected lower-income families. However, it also had its advocates, including former New York Mayor Michael Bloomberg, who has been a major defender of similar taxes, citing their potential health benefits.
The Sweetened Beverage Tax Ordinance in Cook County went into effect on August 2, 2017. Distributors and retailers were required to start collecting the tax from this date. However, the ordinance was short-lived, as it was repealed by the Cook County Board of Commissioners on December 1, 2017, just a few months after its implementation.
The repeal of the tax was a controversial decision. Supporters of the ordinance, including Cook County Board President Toni Preckwinkle, argued that it was about making Cook County healthier and safer, while opponents viewed it primarily as a revenue source. Despite the potential health benefits predicted by studies and advocated by some, the tax was ultimately repealed, marking a setback for those who sought to address the role of sugary drinks in America's obesity problem.
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The tax applied to sweetened beverages served via a fountain drink machine
On November 10, 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax Ordinance. The tax was imposed at a rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County. The tax applied to sweetened beverages served via a fountain drink machine, regardless of whether they were cold. However, it's important to note that this tax was repealed by the Cook County Board of Commissioners as of December 1, 2017, and is no longer in effect.
The tax on sweetened beverages from fountain drink machines included drinks made from syrups, powders, or hand mixing. The tax was applied to the total amount of the beverage that the syrup or powder would make per the manufacturer's directions. For example, a 5-gallon bag of syrup that yields 3,840 ounces of beverage would incur a tax of $38.40 at the rate of $0.01 per ounce.
Beverages that fell under the tax included soft drinks, lemonade, sports drinks, sweet tea, fruit juices, and any other drinks with sugar or artificial sweeteners such as aspartame. This meant that many diet drinks containing artificial sweeteners were also taxed. Drinks like Coke, Pepsi, Sprite, and Ginger Ale were specifically mentioned as being subject to the tax when added to alcoholic beverages.
There were some exemptions to the tax. Unsweetened beverages, such as flavoured water and seltzer water, were not taxable. Beverages for medical use, therapeutic nutritional meal replacements, oral rehydration solutions, and weight reduction meal replacements were also exempt. Milk or milk substitutes that were made with at least 50% milk or had milk as the first ingredient were not taxed. Coffee and tea obtained from a drive-through or coffee shop were also not taxed, but bottled coffee and tea products with added sweeteners were taxed.
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Sweetened beverages produced via a device that combines syrup with carbon dioxide must be cold to be taxable
The Cook County Sweetened Beverage Tax was passed on November 10, 2016, by the Cook County Board of Commissioners. The tax imposed was $0.01 per ounce on the retail sale of all sweetened beverages in Cook County. The tax applied to beverages with added sugar or artificial sweeteners such as aspartame, which is a key ingredient in many low-calorie and diet drinks. This included drinks like Coke, Pepsi, Sprite, and Ginger Ale, as well as lemonade, sports drinks, sweet tea, and fruit juices.
The tax also applied to sweetened beverages produced via a device that combines syrup with carbon dioxide, such as fountain drink machines or beverage dispensing machines. However, for these types of drinks to be taxable, they must be cold. This is specified in the ordinance, which states that the tax applies to:
> "Sweetened beverages produced via a device that combines syrup or syrup concentrate and carbon dioxide with chilled and purified water, or other refrigerated beverage machine used to serve non-carbonated or carbonated drinks."
This means that if a sweetened beverage is produced using a device that combines syrup and carbon dioxide, it will only be subject to the tax if it is also served cold. This is an important distinction, as it indicates that temperature plays a role in determining the taxability of certain types of sweetened beverages.
It is worth noting that there were opponents and advocates of the Cook County Sweetened Beverage Tax. Opponents, such as the American Beverage Association and Illinois Retail Markets Association, argued that it was a regressive tax that disproportionately affected lower-income families. On the other hand, advocates like former New York Mayor Michael Bloomberg supported the tax as a way to improve public health and reduce the consumption of sugary drinks, which have been linked to obesity and other health issues. Despite the debate, the Cook County Sweetened Beverage Tax was ultimately repealed as of December 1, 2017.
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Artificially flavoured juices are taxed, but not juices that are 100% natural
The Cook County Sweetened Beverage Tax was passed on November 10, 2016, by the Cook County Board of Commissioners. The tax was imposed at a rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County. This included artificially flavoured juices but not juices that were 100% natural.
The tax applied to sweetened beverages served via a fountain drink machine, regardless of whether they were cold. However, sweetened beverages produced via a device that combines syrup or syrup concentrate and carbon dioxide with chilled and purified water or other refrigerated beverage machines must be cold to be taxable. The tax also applied to beverages with artificial sweeteners, such as aspartame, which is commonly found in many low-calorie and diet drinks.
The Cook County Board President, Toni Preckwinkle, defended the tax, stating that it was about making Cook County healthier, safer, and more efficient. However, opponents of the tax, including the American Beverage Association and Illinois Retail Markets Association, argued that it was a regressive tax that would disproportionately impact lower-income families.
It's important to note that the Cook County Sweetened Beverage Tax Ordinance was repealed by the Cook County Board of Commissioners as of December 1, 2017, and is no longer in effect.
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Drinks intended to provide therapeutic meal replacements are exempt
The Cook County Sweetened Beverage Tax, which came into effect on August 2, 2017, imposed a tax rate of $0.01 per ounce on the retail sale of all sweetened beverages in Cook County, Illinois. This included soft drinks, lemonade, sports drinks, sweet tea, fruit juices, and any other beverage with sugar or artificial sweeteners. However, drinks intended for medical or therapeutic nutritional meal replacements are exempt from this tax.
The ordinance defines beverages for medical use or therapeutic nutritional meal replacements as those that meet the following criteria:
- The product is food for oral or tube feeding.
- The product is labeled for the dietary management of a medical disorder, disease, or condition.
- The product is used under medical supervision.
Examples of drinks that fall under this exemption include Ensure and Pedialyte, which are often used for nutritional or therapeutic purposes. These drinks are typically consumed by individuals with specific medical needs or those who require additional nutritional support.
It's important to note that the Cook County Sweetened Beverage Tax was repealed by the Cook County Board of Commissioners as of December 1, 2017. However, the impact and implications of this tax during its implementation sparked debates about public health, revenue sources, and the potential health benefits of reducing soft drink consumption.
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Frequently asked questions
Yes, the new Cook County tax includes artificially sweetened beverages, such as diet drinks.
The new Cook County tax includes sweetened beverages, such as soft drinks, lemonade, sports drinks, sweet tea, and fruit juices. It also includes beverages with artificial sweeteners like aspartame, which is commonly found in diet drinks.
The new Cook County tax was implemented to improve the health of residents and reduce the consumption of sugary drinks, which have been linked to obesity and other health issues. However, it has also been criticized as a regressive tax that disproportionately affects lower-income individuals and families.











































