Three Pacific Islands – Samoa, Nauru, and French Polynesia – have
imposed SSB taxes for health-related purposes. They report increased
revenue and decreased consumption.46 In Samoa and Nauru, the
availability of less expensive bottled water may have contributed to
reductions in sweetened drink consumption.46 Several US states and
cities, including Hawaii,Kansas and Philadelphia,49 attempted to
pass SSB taxes, unsuccessfully. In the United States, the federal
government, states, and some cities have the power to tax SSBs.