economic impact of the selective taxation snack foods prepared for grocery manufacturers association august 2006 national consulting this document is not and was intended or written by pricewaterhousecoopers to be used it cannot purpose avoiding penalties that may imposed on taxpayer executive summary 47 states including district columbia with state sales taxes 20 subject food tax most these offer some relief either through a lower rate income purchases in general appear consider special category consumption should bear full burden recently localities have proposed new report discusses potential such industry households consuming snacks economy as whole touches many sectors us converting agricultural products into packaged are distributed across country sale local retailers government decisions affecting will extensive consequences