Senate Bill 3109 Summary

• Imposes an excise tax of $2.56 per gallon (or 2¢ per ounce) on distributors selling sweetened beverages, syrups, and powder/base products in Mississippi, with annual adjustments based on the Consumer Price Index.

• Requires all distributors to obtain a permit from the Department of Revenue before engaging in business, with permits expiring January 31 annually and being non-transferable.

• Allocates 20% of tax revenue to a new Children's Health Promotion Fund for childhood obesity prevention programs, with the remaining 80% going to the state General Fund.

• Directs the Children's Health Promotion Fund allocation as follows: 20% to the Department of Health, 35% to community-based prevention programs, 10% to medical interventions, and 35% to elementary and secondary schools for nutrition and physical activity initiatives.

• Establishes exemptions from the tax for products sold to the federal government, American Indian tribes, out-of-state consumers, and inter-distributor sales; imposes penalties of 50% of unpaid taxes plus 12% annual interest for non-compliance.