Yes, Svartalfiar, as you’re noticed, this is a complex, rather wacky tax.
For pre-made product, They pay the tax to the wholesaler when they buy the cans or bottles or jugs, then charge again at the same rate, a penny per ounce, when they sell it. Easy enough...
But as you described, there’s a challenge when you buy syrup for a fountain machine. In that case, they pay the tax when the retailer delivers it, based on the amount that it’s going to make. So for example if one cup becomes a gallon, then you pay a gallon’s worth of tax on that cup of syrup, because you’ll be selling a gallon to the customer.....
... except that you WON’T ... because you’ll be selling it with ice.
So it’s very peculiar, and that’s one of the main reasons the judged issued a stay this afternoon.
they’ll meet again in court in ten days.