Distributors must pay the tax.
Distributors must “pass on” the tax to the consumer through increased prices.
Distributors can choose to “pass on” the tax to the consumer through increased prices.
Retailers can choose to “pass on” the tax to the consumer through increased prices.
Candy bars
Table sugar
Sugary drinks
Maple syrup
Fruit drinks
Energy drinks
Pre-packaged sweetened coffee
Sweetened/flavored milk