Seattle’s Sweetened Beverage Tax is an excise tax of 1.75 cents per ounce on sugar-sweetened beverages and is one of the highest beverage taxes in the U.S. This study examined the impact of Seattle’s tax on the prices of beverages. We conducted audits of 407 retail food stores and eating places (quick service restaurants and coffee shops) before and 6 months after the tax was implemented in Seattle and in a comparison area. Ordinary least squares difference-in-differences models with store fixed effects were used to estimate the effect of the tax on prices, stratified by beverage type and store type. In secondary analyses, we assessed the effect of the tax on the price of non-taxed beverages and foods. Results from the adjusted difference-in-differences models indicated the tax was associated with an average increase of 1.58 cents per ounce among Seattle retailers, representing 90 % of the price of the tax. By store type, price increases were highest in smaller grocery stores and drug stores. By beverage type, price increases were highest for energy beverages and soda and lowest for bottled coffee and juice drinks. Prices of some non-taxed beverages also increased while the prices of select healthy foods generally did not. The sweetened beverage tax in Seattle is higher than beverage taxes in most other cities, and nearly the full cost of the tax is being passed through to consumers for many beverage types and stores types.

西雅图的甜味饮料税是对含糖饮料征收每盎司 1.75 美分的消费税，是美国最高的饮料税之一。这项研究调查了西雅图税收对饮料价格的影响。我们对 407 家零售食品店和饮食场所（快餐店和咖啡店）在西雅图和比较地区实施税收之前和之后 6 个月进行了审计。具有商店固定效应的普通最小二乘差分模型用于估计税收对价格的影响，按饮料类型和商店类型分层。在二次分析中，我们评估了税收对免税饮料和食品价格的影响。调整后的差分模型结果表明，税收与平均增长 1 相关。西雅图零售商为每盎司 58 美分，占税价的 90%。按商店类型划分，小型杂货店和药店的价格涨幅最高。按饮料类型划分，能量饮料和苏打水的价格涨幅最高，瓶装咖啡和果汁饮料的价格涨幅最低。一些免税饮料的价格也有所上涨，而精选健康食品的价格普遍没有上涨。西雅图的含糖饮料税高于大多数其他城市的饮料税，而且许多饮料类型和商店类型的几乎全部税收成本都转嫁给了消费者。能量饮料和苏打水的价格涨幅最高，瓶装咖啡和果汁饮料的价格涨幅最低。一些免税饮料的价格也有所上涨，而精选健康食品的价格普遍没有上涨。西雅图的含糖饮料税高于大多数其他城市的饮料税，而且许多饮料类型和商店类型的几乎全部税收成本都转嫁给了消费者。能量饮料和苏打水的价格涨幅最高，瓶装咖啡和果汁饮料的价格涨幅最低。一些免税饮料的价格也有所上涨，而精选健康食品的价格普遍没有上涨。西雅图的含糖饮料税高于大多数其他城市的饮料税，而且许多饮料类型和商店类型的几乎全部税收成本都转嫁给了消费者。