<Li> In 1914, U.S. President Woodrow Wilson proposed a special revenue tax on soft drinks, beer and patent medicine after the outbreak of World War I caused a decline in imports and a corresponding decline in credit created by import tariffs . This proposed taxation measure was not however linked to the anticipated health outcomes of reduced sugar sweetened beverage consumption . </Li> <Li> In 1994, one of the first instances where the idea of a targeted tax on sugar sweetened drinks with a link to anticipated beneficial health outcomes, was proposed by Kelly D. Brownell, Director of the Rudd Center for Food Policy and Obesity at Yale . </Li> <Li> In a 2009 "Perspective" piece in the New England Journal of Medicine, Kelly D. Brownell, Director of the Rudd Center for Food Policy and Obesity at Yale, and Thomas R. Frieden, Director of the U.S. Centers for Disease Control and Prevention, argue for taxing sugared beverages . The authors propose that sugared beverages may be the single largest cause of the obesity epidemic . They state that an excise tax of one cent per ounce would reduce consumption by more than 10% . </Li> <Li> Maryland and Virginia are two of 33 states that levy sales taxes on soda . Maryland taxes soda at a rate of 6%, while Virginia's rate is 1.5% . Virginia is also one of six states that impose a state excise tax on soda in addition to a sales tax . </Li>

Is there a soda tax in new york