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So, if soda is taxed in your city, the idea is you're going to a neighboring city. However at 1.5 cents per ounce, I'm not sure people in large quantities, would waste the gas or time to do that. Unless you already travel between cities frequently. Then maybe it would be worth it to do just that.
What it sounds like is government wants to make it a national tax. More control. Less choice.
I say. give us back trans-fat and sit down and shutty with all this tax non-sense. :)