Health officials often wish to sponsor nutrition and other health promotion
programs but are hampered by lack of funding. One source of funding is sug
gested by the fact that 18 states and 1 major city levy special taxes on so
ft drinks, candy, chewing gum, or snack foods. The tax rates may be too sma
ll to affect sales, but in some jurisdictions, the revenues generated are s
ubstantial. Nationally, about $1 billion is raised annually from these taxe
s. The authors propose that state and local governments levy taxes on foods
of low nutritional value and use the revenues to fund health promotion pro
grams.