As of July 1, 2015, the sales and use tax includes soft drinks. Soft drinks are defined as beverages that contain natural or artificial sweeteners but do not include beverages that contain milk, milk substitute, or over 50% vegetable or fruit juice. Soft drinks purchased through the SNAP program (food stamps) are not taxable. Act 57, Sec. 91-92. 32 V.S.A. §§ 9701 and 0741.