For all non-alcoholic drinks with with coloring, flavoring, or caloric sweeteners:
- 18% ad valorem tax on drinks containing >6.25 g sugar/100 mL (5% increase from previous rate of 13%)
- 10% ad valorem tax on drinks with ≤6.25 g sugar/100 mL (3% decrease from previous rate of 13%)
Exempt: 100% fruit juice and dairy-based beverages