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It's bullshit, they tax any beverage that is sweetened.
"any nonalcoholic beverage, carbonated or noncarbonated, which is intended for human consumption and contains any caloric sweetener or noncaloric sweetener, and is available for sale in a bottle or produced for sale through the use of syrup and/or powder."
So everything from chocolate milk to iced tea to sports drinks to even lightly flavored water, etc.
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