Pennsylvania

Oh, La La! Pennsylvania Court Rules Perrier Is A Soft Drink—And Taxable

Published

2 years ago

April 25, 2024

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Oh, La La! Pennsylvania Court Rules Perrier Is A Soft Drink—And Taxable

Perrier water

getty

Sales tax on food and beverages can be complicated. While five states do not have a sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), the rules in states that do impose a sales tax can vary. Sometimes, all it takes is an add-on or leaving the premises to cause an item to go from nontaxable to taxable (and vice versa). In a recent Pennsylvania sales tax case, the question came down to carbonation.

Facts

On June 1, 2019, Jennifer Montgomery purchased a single 16-ounce bottle of Perrier from Sheetz.

(For the uninitiated, Sheetz is a chain of convenience stores—most of which also sell gas—owned by the Sheetz family. What started as a one-store operation in western Pennsylvania in the 1950s is now a 700+ store enterprise in several states. Importantly, as a resident of eastern Pennsylvania, it’s incumbent upon me to mention that, for decades, a Sheetz vs. Wawa debate has raged in the Keystone State. That question wasn’t resolved in this court action but has been resolved for many in the court of public opinion.)

On June 14, 2019, Montgomery purchased another bottle of Perrier from Sheetz. Sheetz collected and remitted a total of 24 cents in sales tax each time. Afterward, Montgomery filed refund petitions with the Pennsylvania Department of Revenue Board of Appeals (Department) seeking a refund of sales tax based upon her belief that Perrier is natural mineral water and not subject to sales tax in the Commonwealth.

(Montgomery also initiated a class action complaint against Sheetz in the Court of Common Pleas of Allegheny County, alleging the same. The class action was stayed pending the Department’s decision.)

On October 31, 2019, the Department issued a decision and order denying Montgomery’s refund petitions. The Department concluded that Perrier is carbonated water and subject to sales tax.

Montgomery appealed the decision to the Board, which affirmed the denial of the refund petitions on a different basis.

Law & Guidance

Under Pennsylvania tax law, a six percent sales tax is imposed at retail of tangible personal property.

The tax law also excludes “the sale at retail or use of water” (as a public policy note, water is considered a necessity). The exclusion does not apply to soft drinks. Soft drinks are defined as “[a]ll nonalcoholic beverages, whether carbonated or not, such as soda water, ginger ale, coca cola, lime cola, Pepsi cola, Dr. Pepper, fruit juice when plain or carbonated water, flavoring or syrup is added, carbonated water, orangeade, lemonade, root beer or any and all preparations, commonly referred to as ‘soft drinks.’”

The Department also issues informal guidance, such as statements of policy. One of those statements focused on the taxation on the sale and preparation of food and beverages provides that a soft drink is a “nonalcoholic beverage, in either powder or liquid form, whether or not carbonated, such as soda water, ginger ale, colas, root beer, flavored water, artificially carbonated water, orangeade, lemonade, juice drinks containing less than 25% by volume of natural fruit or vegetable juices, and similar drinks. The term does not include fruit and vegetable juices containing at least 25% by volume of natural fruit or vegetable juice. The term does not include coffee, coffee substitutes, tea, cocoa and milk or non-carbonated drinks made from milk derivatives.”

The guidance also makes clear that soft drinks are subject to sales tax.

Montgomery’s Argument

Montgomery argued that Perrier is excluded from sales tax because it is natural mineral water. She claimed that other guidance, including the statement of policy, is unambiguous that water, including natural mineral water, is not subject to sales tax. She argues that “there is no dispute that Perrier is a sparkling natural mineral water.”

She also claimed that the Department’s informal guidance clarifies that all non-flavored mineral water is exempt from tax and does not distinguish between carbonated and non-carbonated mineral water. She claims that it is well settled that the exclusionary provision must be construed against the Commonwealth and in favor of the taxpayer. That would mean, she argued, that Perrier is sparkling natural mineral water, not carbonated water, and is excluded from sales tax.

Montgomery also argued that Perrier does not qualify for sales tax as a soft drink because it is not artificially carbonated. Noting that the definition in the statement of policy includes “artificially carbonated water,” Montgomery urged the Court to conclude that Perrier contains natural carbonation and is exempt from tax.

Commonwealth’s Arguments

The Commonwealth argued that Perrier is not exempt from tax as water, but is carbonated water. That means, they said, that it falls squarely within the definition of soft drink and is subject to sales tax.

The term “carbonate” means “to combine or infuse with carbon dioxide.” The Commonwealth maintained that Perrier is carbonated water because it is manufactured by combining a specific amount of filtered or scrubbed carbonic gas with still water in an industrial plant setting. The Commonwealth further argued that the process used to carbonate Perrier is the same process used to carbonate Coca-Cola
Coca-Cola
and Pepsi, making it a soft drink.

Finally, the Commonwealth alleged that because Montgomery didn’t have statutory support for her argument, she improperly relied on the statement of policy and other sources—none of which, they claim, supports a finding that Perrier is exempt from tax. The statutory language makes no qualifications for naturally or artificially carbonated water. Instead, the tax laws simply provide that carbonated water, whether naturally or artificially carbonated, is subject to sales tax. That means, the Commonwealth says, even if the Court concludes that Perrier is “naturally carbonated water,” it is still not exempt under the plain language of the law.

Discussion

Judge Wolf says the arguments “bubble down to one question”—whether Perrier is water and exempt from sales tax.

The Court agrees that the tax law unambiguously exempts the sale at retail of water from sales tax. However, the Court disagreed that Perrier qualifies as water.

The Court then offered a science—and geography lesson—of its own, finding:

Perrier is sourced from non-flavored mineral water.
Perrier comes from underground natural springs near the village of Vergeze in Provence, France.
The water in the natural springs from which Perrier is collected is naturally carbonated.
Perrier’s carbonic gas and water are independently harvested from different depths within the same geologic formation.
The carbonic gas and water in Perrier, collected from natural springs, are combined at the bottling plant.
Before the combination, the water in Perrier is chilled, all of the air is removed (a process called deaeration,) and any carbonation is stripped out.
Before carbonation, filters or scrubbers remove natural elements and impurities in the carbonic gas and ensure a consistent carbonation level.
Similarly, before the combination, impurities are removed from the water.
The water then goes through one of two processes—either a carbonated tank or an in-line carbonation process—where carbonic gas is added to the water and the carbonation levels are adjusted to reach the desired amount for the product.
The processes used are the same as those for making soft drinks like Coca-Cola and Pepsi. There is no alternative process for carbonating beverages.
Following these processes, the product is bottled for sale.

VERGEZE, FRANCE – OCTOBER 27: Perrier bottles move down the automated bottling line at the Perrier factory October 27, 2004 in Vergeze, France. (Photo by Gilles Mingasson/Getty Images)

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The Court found that when a consumer purchases a bottle of Perrier, the non-flavored mineral water has carbonation.

A finding that mineral water with carbonation is not carbonated water “flies directly in the face of the plain language of the Code,” which treats water and carbonated water differently for sales tax purposes. Perrier, they ruled, is carbonated water as a matter of law and is subject to sales tax as a soft drink.

The Court also rejects Montgomery’s argument that only artificially carbonated water may be taxed as a soft drink. The definition of soft drink in the Code does not contain any natural or artificial qualifications, so Judge Wolf wrote that the argument “does not hold water in the face of the clear and unambiguous statutory language.”

Conclusion

This sort of analysis is often necessary to parse complicated sales tax laws. The taxability (or not) can often turn on something as simple as it did here: bubbles.

In this case, the Court concluded that Perrier is carbonated water and subject to sales taxation as a soft drink. So, drink up, Pennsylvania—just be prepared to pay tax if you’re craving a Perrier.

(Don’t you feel smarter already?)

The case is Jennifer Montgomery v. Commonwealth of Pennsylvania (No. 336 F.R. 2020).

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Pennsylvania

Top Pennsylvania 2027 quarterback enrolls into Coatesville (Pa.)

Published

9 hours ago

March 4, 2026

Press Room

Top Pennsylvania 2027 quarterback enrolls into Coatesville (Pa.)

One of the top 2027 Pennsylvania high school quarterbacks from the 2025 season has announced that he’s leaving for a new home.

Per an announcement by Class of 2027 signal caller Mikal Shank Jr., the quarterback has left Harrisburg (Pa.) and is now at Coatesville (Pa.) for his senior season. Shank Jr. last season started 14 games for the Cougars and is arguably one of the state’s top returning players behind center heading into the 2026 campaign.

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Pennsylvania

Pennsylvania High School Wrestling Rankings Before 2026 PIAA States – FloWrestling

Published

21 hours ago

March 4, 2026

Press Room

Pennsylvania High School Wrestling Rankings Before 2026 PIAA States – FloWrestling

Is Pennsylvania the most wrestling-centric state in the country? Does the Keystone State have the most talent? Or even the top talent? Is it harder to win a state title there than anywhere else?

These all are terrific questions, and the answers may vary depending on who you ask and where they’re from, much like our nation’s great pizza debate, where the answers will vary by region.

What we do know for sure, is that Pennsylvania is well-represented in the 2025-2026 FloWrestling High School Wrestling Rankings, but with the 2026 Pennsylvania Interscholastic Athletic Association Boys & Girls Individual State Wrestling Championships on the horizon, where do the competitors rank amongst their peers?

If you follow high school wrestling, you’ve probably already heard many of the names, whether it was at past PIAA events, national tournaments, international competition, college recruiting news or signings, etc.

Now, here they are listed by weight class in FloWrestling’s latest Pennsylvania-only rankings.

Among the most recognizable are Bishop McCort senior Bo Bassett (152 pounds), his brother and teammate Melvin Miller (172 pounds) and Adam Waters (189 pounds) from rival school Faith Christian Academy.

As you get ready to see who takes home the titles at the 2026 PIAA Individual State Wrestling Championships, set for March 5-7 at GIANT Center in Hershey, Pennsylvania, here’s a look at where everyone falls in the pecking order:

What Are The Weight Classes For High School Wrestling In Pennsylvania?

Boys: 107, 114, 121, 127, 133, 139, 145, 152, 160, 172, 189, 215, 285
Girls: 100, 106, 112, 118, 124, 130, 136, 142, 148, 155, 170, 190, 235

Pennsylvania High School Wrestling Rankings Before 2026 PIAA State Championships

As of Feb. 22, 2026

Boys

Girls

When Are The 2026 PIAA Boys & Girls Individual State Wrestling Championships?

The 2026 PIAA Boys & Girls Individual State Wrestling Championships will take place March 5-7, live on FloWrestling and the FloSports app.

The first girls wrestling champions in PIAA action were determined in 2024.

The road back to GIANT Center in Hershey, Pennsylvania, began with regional competition across 12 sites (eight boys, four girls) in February (Feb. 20-21; Feb. 22; Feb. 27-28; Feb. 28)

Among the highlights at the 2025 event was Bassett winning his second individual PIAA state championship and helping Bishop McCort to a Class AA runner-up finish behind Faith Christian.

Read more: 2025 PIAA Wrestling State Championship Results And Brackets

How To Watch The 2026 PIAA Individual State Wrestling Championships

Live coverage of the 2026 PIAA Individual State Wrestling Championships on March 5-7 will be broadcast on FloWrestling and the FloSports app, with news, notes, stats and more available on both platforms.

Archives will be available immediately following the conclusion of each match.

If you’re going to be in the area and want to catch the action in person, click here for spectator and ticket information.

Read more: 2026 PIAA Individual State Wrestling Championships Schedule & Brackets

2026 PIAA Individual State Wrestling Championships Brackets

Here’s where you’ll be able to find the brackets for the 2026 PIAA Individual State Wrestling Championships:

2026 PIAA Individual State Wrestling Championships Schedule

Here’s a look at when everything is going down:

All Times Eastern

Wednesday, March 4

4-7 p.m. – Media registration
4-7 p.m. – School registration (AA/Girls/AAA)
4-7 p.m. – Qualifying wrestlers’ workout (AA/Girls/AAA) (six mats)
6 p.m. – Officials’ meeting

Thursday, March 5 (Session 1)

7:30 a.m. – Media registration
7:30 a.m. – Admit coaches and contestants (AA)
7:30 a.m. – Late school registration (AA)
7:45 a.m. – Skin condition check (AA)
8 a.m. – Weigh-ins (AA)
9 a.m. – Preliminaries and first round (AA), six mats (52/104 matches)
12:30 p.m. – First-round consolations (AA), six mats
12:30 p.m. – Admit coaches and contestants (Girls)
12:30 p.m. – Late school registration (Girls)
12:45 p.m. – Skin condition check (Girls)
1 p.m. – Weigh-ins (Girls)
2 p.m. – First round (Girls), six mats (104 matches)
3 p.m. – Admit coaches and contestants (AAA)
3 p.m. – Late school registration (AAA)
3:15 p.m. – Skin condition check (AAA)
3:30 p.m. – Weigh-ins (AAA)
3:30 p.m. – First-round consolations (Girls), six mats (52 matches)
4:30 p.m. – Preliminaries and first round (AAA), six mats (52/104 matches)
8 p.m. – First-round consolations (AAA), six mats (52 matches)

Friday, March 6 (Session 2/Session 3)

6:30 a.m. – Admit coaches and contestants (AA)
6:45 a.m. – Skin condition check (AA)
7 a.m. – Weigh-ins (AA)
8 a.m. – Quarterfinals (AA), three mats (52 matches)
8 a.m. – Second-round consolations (AA), three mats (52 matches)
10:15 a.m. – Admit coaches and contestants (Girls)
10:30 a.m. – Third-round consolations (AA), three mats (52 matches)
10:30 a.m. – Skin condition check (Girls)
10:45 a.m. – Weigh-ins (Girls)
11:45 a.m. – Quarterfinals (Girls), six mats (52 matches)
12:45 p.m. – Admit coaches and contestants (AAA)
1 p.m. – Skin condition check (AAA)
1:15 p.m. – Weigh-ins (AAA)
1:15 p.m. – Second-round consolations (Girls), six mats (52 matches)
2:15 p.m. – Quarterfinals (AAA), three mats (52 matches)
2:15 p.m. – Second-round consolations (AAA), three mats (52 matches)
4:45 p.m. – Third-round consolations (AAA), six mats (52 matches)
6:15 p.m. – Admit coaches and contestants (AA/Girls/AAA)
7 p.m. – Semifinals (AA/Girls/AAA), 2/2/2 mats (26/26/26 matches)
9 p.m. – Fourth-round consolations (AA/AAA), 2/2 mats (26/26 matches)
9 p.m. – Third-round consolations (Girls), two mats (26 matches)

Saturday, March 7 (Session 4/Session 5)

8 a.m. – Admit coaches and contestants (AA/Girls/AAA)
8:15 a.m. – Skin condition check (AA/Girls/AAA)
8:30 a.m. – Weigh-ins (AA/Girls/AAA)
8:45 a.m. – Skin condition check, finalists (AA/Girls/AAA)
9 a.m. – Weigh-in, finalists (AA/Girls/AAA)
9:30 a.m. – Fifth-round consolations (AA/AAA), 2/2 mats (26/26 matches)
9:30 a.m. – Fourth-round consolations (Girls), 2 mats (26 matches)
11:30 a.m. – Third-, fifth- and seventh-place matches (AA/Girls/AAA), 2/2/2 mats (39/39/39 matches)
11:30 a.m.-3 p.m. – Admit coaches and contestants (AA/Girls/AAA)
3:40 p.m. – Parade of Champions (AA/Girls/AAA)
4 p.m. – Championship Finals (AA/Girls/AAA), 1/1/1 mats (13/13/13 matches)

When Was The 2026 PIAA Team Wrestling State Championships?

The 2026 PIAA Team Wrestling State Championships took place Feb. 6-7 at the 1st Summit Arena in Johnstown, Pennsylvania, and included 20 teams that survived the preliminary and first round of the tournament, which was held Feb. 3 at host schools across the state.

The advancing teams made their way to Johnstown for two more days of intense competition, with the 1st Summit Arena hosting the quarterfinals through the championship matches.

In Pennsylvania this year, there were 475 schools participating in boys wrestling.

They were divided into two classifications – 228 schools in AA and 247 schools in AAA – which are further split into 12 districts. Class AA is for schools with 1-308 male enrollees, and Class AAA wrestling includes schools with 309-9999 male students.

Read more: 2026 PIAA Team Wrestling State Championships Schedule & Brackets

Did You Know: PIAA Wrestling Has A Long History

The first state wrestling championships in Keystone State happened in 1938, while the girls were added to the action in 2024. The PIAA Team Wrestling State Championships debuted in 1999.

There are 14 four-time individual state champions in Pennsylvania. Another 30 have won three times.

2025-2026 FloWrestling High School Wrestling Rankings

Top 20 as of Feb. 18, 2026

Curious about how the top wrestlers from each state stack up against competitors from across the country?

Click here to see the latest high school rankings from FloWrestling.

FULL DUAL: Bishop McCort vs. Faith Christian | 2026 PIAA AA Team State Finals

Faith Christian has been dominant in team wrestling in Pennsylvania, and Bishop McCort keeps falling just short.

Trackwrestling Has Joined The New FloWrestling

Trackwrestling officially has merged with FloWrestling, bringing its powerful tournament tracking tools and live data into a modern, all-in-one platform.

Fans can follow every bout with pro-grade brackets, mat schedules, team rosters and detailed wrestler profiles—all seamlessly integrated within FloWrestling.

This move delivers a faster, smarter and more connected experience for the wrestling community. Through the updated FloSports app, users can track live results, explore brackets and even sign up for free alerts so they never miss a match.

FloWrestling Archived Footage

Video footage from all events on FloWrestling will be archived and stored in a video library for FloWrestling subscribers to watch for the duration of their subscriptions.

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Pennsylvania

Man cited after abandoning car in frozen pond at Pennsylvania country club: Police

Published

1 day ago

March 3, 2026

Press Room

Man cited after abandoning car in frozen pond at Pennsylvania country club: Police

A man has been cited after police said he drove a vehicle into a frozen pond at a country club in Pennsylvania, left the scene, then spent the night in a hotel.

According to the East Lampeter Township Police Department, on Thursday, Feb. 26, 2026, around 10:38 a.m., officers were called to the Lancaster Country Club after receiving reports about a vehicle in a pond.

Police said that, through an investigation, it was learned that Sung Chun, a 50-year-old man from Hoboken, New Jersey, had driven onto the property the day before around 8:30 p.m., crossed portions of the golf course, and ultimately ended up in a pond.

Chun then exited the vehicle and walked away without reporting the incident and spent the night at a nearby hotel, according to police.

Credit: East Lampeter Township Police Department

Police said Chun returned to the location while police were on scene investigating the incident and was ultimately cited with “Trespass by Motor Vehicle.”

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