tax The manufacturer, producer, or importer referred to in subsection (a) shall be liable for the tax imposed by such subsection. 4172. Definitions (a) Specified sugar-Sweetened beverage product For purposes of this part— (1) In general For purposes of this part, the term ‘specified sugar-sweetened beverage product’ means— (A) any liquid intended for human consumption which contains a caloric sweetener, and (B) any liquid, or solid mixture of ingredients, which— (i) contains a caloric sweetener, and (ii) is intended for use as an ingredient in a liquid described in subparagraph (A). (2) Exceptions The following shall not be treated as liquids described in paragraph (1)(A): (A) Any liquid the primary ingredients of which are milk or soy, rice, or similar plant-based milk substitute. (B) Any liquid composed entirely of one or more of the following: (i) The original liquid resulting from the pressing of fruit or vegetables. (ii) The liquid resulting from the reconstitution of fruit or vegetable juice concentrate. (iii) The liquid resulting from the restoration of water to dehydrated fruit or vegetable juice. (C) Infant formula. (D) Any liquid products manufactured for use as— (i) an oral nutritional therapy for persons who cannot absorb or metabolize dietary nutrients from food or beverages, (ii) a source of necessary nutrition used due to a medical condition, or (iii) an oral electrolyte solution for infants and children formulated to prevent dehydration due to illness. (E) Any liquid with respect to which tax is imposed under chapter 51 (relating to distilled spirits, wines, and beer) or under section 7652 by reason of the tax imposed under chapter 51 being imposed on like articles of domestic manufacture. (b) Caloric sweetener For purposes of this part, the term caloric sweetener means monosaccharides, disaccharides, and high-fructose corn syrup. 4173. Special rules (a) Sweetener taxed only once In the case of any specified sugar-sweetened beverage product which is manufactured or produced by including one or