It is a tax on the wholesale or retail sale of syrup used in making carbonated beverages. Successive sales of previously taxed syrup are not subject to the tax.
The tax is collected by wholesalers when the syrup is sold. Retailers pay the tax directly to the Department if they did not pay the tax on their wholesale purchase. It is reported on the excise tax return.
The fee is $1.00 per gallon.
Syrup tax collections are used to fund the state general fund.