1 5 , ▁research ers ▁found ▁that ▁average ▁prices ▁for ▁be ver ages ▁covered ▁under ▁the ▁law ▁rose ▁by ▁less ▁than ▁half ▁of ▁the ▁tax ▁amount . ▁For ▁Co ke ▁and ▁Pe psi , ▁ 2 2 ▁percent ▁of ▁the ▁tax ▁was ▁passed ▁on ▁to ▁consum ers , ▁with ▁the ▁balance ▁paid ▁by ▁vend ors . ▁U C ▁Ber keley ▁research ers ▁found ▁a ▁higher ▁pass - through ▁rate ▁for ▁the ▁tax : ▁ 4 7 % ▁of ▁the ▁tax ▁was ▁passed - through ▁to ▁higher ▁prices ▁of ▁sugar - s we eten ed ▁be ver ages ▁overall ▁with ▁ 6 9 % ▁being ▁passed - through ▁to ▁higher ▁s oda ▁prices . ▁In ▁August ▁ 2 0 1 6 , ▁a ▁U C ▁Ber keley ▁study ▁( re lying ▁on ▁self - report ing ) ▁showed ▁a ▁ 2 1 % ▁drop ▁in ▁the ▁drink ing ▁of ▁s oda ▁and ▁sug ary ▁be ver ages ▁in ▁low - in come ▁Ber keley ▁neighborhood s ▁after ▁a ▁few ▁months . ▁ ▁A ▁study ▁from ▁ 2 0 1 6 ▁compared ▁the ▁changing ▁int ake ▁of ▁sugar ▁swe eten ed ▁be ver ages ▁and ▁water ▁in ▁Ber keley ▁versus ▁San ▁Francisco ▁and ▁Oak land ▁( which ▁did ▁not ▁have ▁a ▁sug ary ▁drink ▁tax ▁passed ) ▁before ▁and ▁after ▁Ber keley ▁passed ▁its ▁sug ary ▁drink ▁tax . ▁This ▁analysis ▁showed ▁a ▁ 2 6 % ▁decrease ▁of ▁s oda ▁consumption ▁in ▁Ber keley ▁and ▁ 1 0 % ▁increase ▁in ▁San ▁Francisco ▁and