▁Court ▁but ▁on ▁ 1 8 ▁July ▁ 2 0 1 8 , ▁the ▁court ▁u ph eld ▁the ▁tax ▁in ▁a ▁ 4 - 2 ▁decision . ▁ ▁A ▁ 2 0 1 9 ▁study ▁( which ▁has ▁yet ▁to ▁be ▁peer - review ed ) ▁of ▁the ▁ 1 . 5 - c ents - per - ounce ▁tax ▁in ▁Philadelphia ▁found ▁actual ▁sales ▁of ▁the ▁affected ▁be ver ages ▁( which ▁included ▁di et ▁be ver ages ) ▁dropped ▁ 4 6 % ▁in ▁the ▁city ▁itself , ▁but ▁when ▁account ing ▁for ▁people ▁travel ing ▁to ▁neighbor ing ▁cities ▁without ▁a ▁tax , ▁overall ▁purch ases ▁of ▁the ▁affected ▁be ver ages ▁dropped ▁ 2 0 %. ▁ ▁San ▁Francisco , ▁California ▁ ▁A ▁one - cent - per - ounce ▁s oda ▁tax ▁( Prop ▁V ) ▁passed ▁with ▁over ▁ 6 1 % ▁of ▁the ▁vote ▁on ▁ 8 ▁November ▁ 2 0 1 6 ▁and ▁applies ▁to ▁distrib utors ▁of ▁sug ary ▁be ver ages ▁on ▁ 1 ▁January ▁ 2 0 1 8 . ▁Ex em ptions ▁for ▁the ▁tax ▁include ▁infant ▁formulas , ▁milk ▁products , ▁supp lement s , ▁drink s ▁used ▁for ▁medical ▁reasons , ▁and ▁ 1 0 0 % ▁fruit ▁and ▁veget able ▁ju ices . ▁The ▁s oda ▁industry ▁spent ▁almost ▁$ 2 0 ▁million ▁in ▁its ▁un success ful ▁push ▁to ▁defeat ▁the ▁s oda ▁tax ▁initi ative , ▁a ▁record - bre aking ▁amount ▁for ▁a ▁San