Pennsylvania Court Rules Perrier Taxed as Soft Drink: Sales Tax on Carbonated Water Upheld

• Pennsylvania court holds Perrier qualifies as a soft drink subject to sales tax
• Taxpayer filed refund petitions after paying sales tax on Perrier
• Department of Revenue denied refund petitions, stating Perrier is carbonated water
• Commonwealth Court affirmed denial, stating Perrier is carbonated and therefore a soft drink
• Court rejected taxpayer’s argument that only artificially carbonated water can be taxed as a soft drink
• Court determined that Perrier falls within the definition of a soft drink for sales tax purposes

Source: grantthornton.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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