When does the final phase out period occur for the repeal of the soft drink tax?
The soft drink tax will be repealed effective July 1, 2001; however, soft drink distributors liable for the soft drink tax will remain liable for any unpaid tax for all periods open under the statute of limitations. See Code Section 12-21-1745. The phase out incrementally reduces the soft drinks license tax in fiscal years beginning in 1996 through 2000.