There is growing interest across the country in taxing sugar-sweetened beverages (SSBs). As policy-makers and advocates consider whether to pursue such a tax, accurate estimates of tax revenues that could be raised are needed. The goals of this project are to: 1) update estimates of tax revenues from SSB excise taxes for all 50 states and the 25 largest U.S. cities, and 2) develop SSB tax revenue estimates for all 480 California cities. The researchers will license data from the Beverage Marketing Corporation to obtain 2011 annual regional beverage sales data and trends in beverage sales. They will use this data along with 2010 U.S. Census data, 24-hour diet recall data from the National Health and Nutrition Examination Survey (NHANES), and estimates of the price elasticity of demand from a 2012 systematic literature review on the topic to update current estimates of tax revenues from SSB excise taxes.