BT-5 - Bottler's Tax - Water

No, it is not subject to bottler’s tax if it is sold in its natural state, without additives.  However, water with anything added other than naturally occurring minerals or fluoride is taxable.

Examples of non-taxable bottled water include:

artesian water, artesian well water, mineral water, purified water (may be called demineralized water, deionized water, distilled water, and reverse osmosis water), purified water with minerals added back for flavoring, sparkling bottled water, spring water, and naturally-occurring carbonated mineral water (e.g., Perrier, Gerolsteiner, and Ferrarelle)

Examples of taxable bottled water include:

flavored or sweetened water (e.g., glucose water, berry-flavored water), artificially carbonated water (e.g., soda water), “natural” water with additional ingredients

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