The intent of HB 1975 is to impose an excise tax on sugary drinks as a cost-effective way of reducing the negative health impacts on the people of Washington. The bill would imposes a tax on: (1) The first sale of prepackaged sugar-sweetened beverages made by a distributor in this state; (2) Syrup or powder sold or offered for sale to a retailer for sale to a consumer; (3) The first sale of prepackaged diet beverages made by a distributor in this state; and (4) Diet syrup or diet powder sold or offered for sale to a retailer for sale to a consumer. The bill would require the joint legislative audit and review committee to evaluate the impact of the sugar-sweetened beverage tax on the consumption of the beverages by residents. Additionally the department of health and the department of revenue would have to provide the committee with access to data necessary to conduct the evaluation. The funds collected from the excise tax would be distributed evenly into the public health supplemental account and the education legacy trust fund. The bill also repeals chapter 82.64 RCW (syrup tax).