- Frank, R-American Fork, has asked lawmakers over the next year to study the potential for taxing caffeine, a response to proposals this session to hike the tax on cigarettes -- all of which failed.
Frank said his intent initially was just to target caffeinated sodas and other cold beverages, but he has decided to look at the substance more broadly.
"Some feel [the cigarette tax is] a tax on those who are addicted to a substance that frankly they enjoy [but] we say that's a harmful thing to do.
At the same time, the government is addicted to the fee revenues," said Frank. "So in light of that, if we're really going to find a revenue stream on something addictive, why not cold caffeine?"
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