Law360, New York ( December 1, 2014, 10:10 AM EST) -- According to its backers, the Berkeley, California, "sugar tax" is the future of sugar in America. Berkeley's Measure "D," which garnered an overwhelming 75 percent "yes" vote, imposes a general excise tax of $0.01 per ounce on the distribution of sugar-sweetened beverages and the sweeteners used to sweeten such drinks: this amounts to a 12 cent tax on a standard 12 ounce can of soda. The ordinance takes effect on Jan. 1, 2015....
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