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Does a convenience store collect a soft drink tax?
A convenience store pays the soft drink excise tax only if their supplier from whom they purchased the soft drinks, syrups, and/or powders did not pay the tax.
When are soft drink tax returns due?
All soft drink returns and tax payments are due on or before the fifteenth (15th) day of each month for the preceding month.
Who is required to file and pay the soft drink tax?
Any person manufacturing or producing within this state any bottle soft drink or soft drink syrup for sale within this state and any distributor, wholesaler dealer or retail dealer or any other person(s) who is the original consignee of any bottle soft drink or soft drink syrup manufactured or produced outside this state, or who brings such drinks or syrups into this state, shall be liable for the excise tax.
The excise tax shall not be collected more than once in respect to any bottle soft drink or soft drink syrup manufactured, sold, used or distributed in this state.