AZ HB2759

Imposes a temporary excise tax on soft drinks, soft drink syrup, simple syrup, and powder/base products used to make soft drinks, effective July 1, 2010 through June 30, 2013.

Tax applies to soft drink syrup and simple syrup by the gallon, bottled soft drinks at a rate per gallon, and powder/base products at a rate per gallon of final product, with specific tax amounts to be filled in.

Exempts products sold to the federal government, exported from Arizona, coffee/tea preparations, products with more than 50% natural fruit or vegetable juice, infant formula, weight-reduction products, unflavored water, and milk-based products.

Requires the Department of Revenue to collect and administer the tax, depositing all revenue into the state general fund.

Requires approval by at least two-thirds vote of both houses of the legislature to become effective.