comes . ▁This ▁re gress ive ▁effect ▁of ▁the ▁sug ary ▁drink s ▁tax ▁can ▁be ▁counter act ed ▁if ▁the ▁collected ▁tax ▁re venue ▁is ▁used ▁to ▁subs id ize ▁health ier ▁food s . ▁ ▁Cross - border ▁sho pping ▁can ▁also ▁be ▁an ▁easy ▁way ▁out ▁for ▁consum ers ▁to ▁not ▁pay ▁the ▁tax ▁as ▁they ▁will ▁buy ▁sug ary ▁drink s ▁from ▁areas ▁where ▁they ▁are ▁not ▁tax ed . ▁ ▁Vari ous ▁island ▁nations ▁and ▁territ ories ▁Island ▁nations ▁and ▁territ ories ▁have ▁been ▁successful ▁in ▁passing ▁s oda ▁tax es . ▁Just ▁like ▁with ▁to b acco ▁tax es , ▁smaller ▁communities ▁are ▁often ▁the ▁first ▁to ▁pass ▁a ▁new ▁type ▁of ▁tax . ▁ ▁Barb ados ▁Barb ados ▁passed ▁a ▁s oda ▁tax ▁in ▁September ▁ 2 0 1 5 , ▁applied ▁as ▁an ▁exc ise ▁of ▁ 1 0 %. ▁ ▁F iji ▁F iji ▁has ▁an ▁import ▁tax ▁and ▁an ▁exc ise ▁tax ▁on ▁s oda . ▁ ▁French ▁Pol yn esia ▁French ▁Pol yn esia ▁implemented ▁tax es ▁on ▁soft ▁drink s ▁in ▁ 2 0 0 2 . ▁ ▁Maur it ius ▁Maur it ius ▁passed ▁a ▁s oda ▁tax ▁in ▁ 2 0 1 3 . ▁ ▁Na uru ▁Na uru ▁implemented ▁a ▁s oda ▁tax ▁in ▁ 2 0 0 7 . ▁ ▁Sam oa ▁Sam oa ▁passed ▁a ▁s oda ▁tax ▁in ▁ 1 9 8 4 . ▁ ▁St ▁Hel ena ▁ ▁In ▁March ▁ 2 0 1