§4852.__Tax rate

1.__Tax imposed.__There is imposed a tax on every distributor, manufacturer or wholesale dealer to be calculated as follows:

A.__Two dollars per gallon of syrup or simple syrup sold or offered for sale;

B.__Twenty-one cents per gallon of bottled soft drinks sold or offered for sale; and

C.__When a package or container of powder or base product is sold or offered for sale in the State, the tax on the sale of each package or container is equal to 21__for each gallon of soft drink that may be produced from each package or container by following the manufacturer's instructions.__This tax applies when the powder or base product is sold to a retailer for sale to the ultimate consumer after the soft drink is produced by the retailer.

2.__Purchase from unlicensed seller.__A retailer who purchases bottled soft drinks, syrup, simple syrup or powder or base product from an unlicensed distributor, manufacturer or wholesale dealer is liable for the tax imposed in subsection 1.

§4853.__Exemptions

The following are exempt from the tax imposed by section 4852:

1.__Sales to Federal Government.__Syrups, simple syrups, powders or base products or soft drinks sold to the Federal Government;

2.__Products exported from State.__Syrups, simple syrups, powders or base products or soft drinks exported from the State by a distributor, manufacturer or wholesale dealer;

3.__Coffee or tea base.__Any powder or base product used in preparing coffee or tea;

4.__Juice or vegetable concentrate.__Any frozen, freeze- dried or other concentrate to which only water is added to produce a soft drink containing more than 10% natural fruit juice or natural vegetable juice;