HB 1561 -- Caffeinated Beverage Excise Tax

Sponsor:  Roorda

Upon voter approval, this bill authorizes an excise tax of five
cents per fluid ounce of any beverage containing five or more
milligrams of caffeine per ounce.  The Director of the Department
of Revenue will issue stamps to affix to the caffeinated
beverages to indicate payment of the tax.  Tax proceeds will be
deposited into the newly created Caffeinated Beverage Excise Tax
Fund for use by the State Children's Health Insurance Program
(SCHIP).

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:11 pm