Cook County Court Blocks Sweetened Beverage Tax

Yujin Weng

July 4, 2017

This blog was last updated on March 12, 2019

Just a day before it was slated to take effect, a Cook County Circuit Court granted an emergency motion that temporarily bars the enforcement of the Sweetened Beverage Tax. The ordinance, which was passed last November, would have imposed a $.01 per ounce tax on virtually all sales of sweetened beverages (and beverage syrups) in the County . The restraining order was granted pursuant to a request from the Illinois Merchants Association which contends that the law likely violates the Illinois Constitution as the requirements are poorly defined, vague, and continually changing. Cook County plans on challenging this order in the Appeals Court and as things develop, Sovos will continue to provide updates via this forum.

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Author

Yujin Weng

Yujin leads a team of attorneys that focus on global VAT determination, leveraging her ten-plus years of experience with indirect taxes at Sovos. Yujin is a member of the Massachusetts and New York Bars, has a J.D. cum laude from Boston University School of Law, an M.A. from Syracuse University, and a B.A. from Nanjing University (China). She is fluent in Chinese.

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