002.59 SODA.

Any carbonated, non-alcoholic beverage that contains water, asweetening agent, flavoring, and carbon dioxide gas to create carbonation. The following are not soda for purposes of this chapter: (A) Beverages marketed primarily as sports drinks to increase hydration; (B) Beverages that are medically necessary nutritional products; (C) Beverages that contain milk or milk products, including beverages that contain soy, rice, or similar milk substitutes; (D) Mineral water sold in containers; or (E) Specialty foods that are liquids or that are intended to be added to a liquid to be a substitute in the diet for more commonly used food items.