A qualitative study on retailer experiences with Philadelphia's sweetened beverage tax.

Prior research has shown that while retailers worry about the impact a beverage tax would have on sales, many pass the tax onto consumers as a strategy to mitigate loss. This paper uncovers additional retailer concerns that can inform the framing and implementation of beverage taxes in other interested jurisdictions. Retailers especially desired transparency in governmental tax revenue spending. Increased investment in educational outreach to retailers about the tax may help address misconceptions and improve implementation.