Bill > SB1179

This bill establishes a tax on the sale of sugar-sweetened beverages in the State of Hawaii, defining such beverages as any non-alcoholic drink containing added caloric sweeteners, with specific exemptions for drinks sweetened only with non-caloric sweeteners, 100% natural fruit or vegetable juice, milk without added sweeteners, coffee or tea without added sweeteners, infant formula, and plain water. The tax will be imposed on distributors and retailers based on the volume of sugar-sweetened beverages sold, with provisions for monthly tax returns, payment, and potential penalties for non-compliance. Importantly, all revenue collected from this tax will be deposited into a newly created "children's health promotion special fund," administered by the department of health, to cover implementation costs and fund various statewide and community-based childhood obesity prevention activities, medical interventions, and school nutrition and physical activity programs, with the stipulation that these funds must supplement, not replace, existing services.