Just a day before it was slated to take effect, a Cook County Circuit Court granted an emergency motion that temporarily bars the enforcement of the Sweetened Beverage Tax. The ordinance, which was passed last November, would have imposed a $.01 per ounce tax on virtually all sales of sweetened beverages (and beverage syrups) in the County . The restraining order was granted pursuant to a request from the Illinois Merchants Association which contends that the law likely violates the Illinois Constitution as the requirements are poorly defined, vague, and continually changing. Cook County plans on challenging this order in the Appeals Court and as things develop, Sovos will continue to provide updates via this forum.
About the Author
Yujin Weng is a Tax Research General Counsel at Sovos Compliance, where her legal research focuses on indirect taxes and levies in Canada, Asia Pacific Region, the European Union, and California (U.S.). She has been on the Tax Research Team at Sovos Compliance since 2008. Yujin is a member of the Massachusetts and New York Bars, has a J.D. cum laude from Boston University School of Law, an M.A. from Syracuse University, and a B.A. from Nanjing University (China). She is also fluent in Chinese.More Content by Yujin Weng