Sap Sap Sap is a fluid transported in xylem cells (vessel elements or tracheids) or phloem sieve tube elements of a plant. These cells transport water and nutrients throughout the plant. Sap is distinct from latex, resin, or cell sap; it is a separate substance, separately produced, and with different components and functions. Saps may be broadly divided into two types: xylem sap and phloem sap. Xylem sap (pronounced ) consists primarily of a watery solution of hormones, mineral elements and other nutrients. Transport of sap in xylem is characterized by movement from the roots toward the leaves. Over the past
Sugary drink tax sugary drinks that will be sold. Whether the sugary drinks tax is imposed on the seller or consumer, in both cases the tax burden is shared between both. The way that the tax burden is divided upon the consumer and seller depends on the price elasticity for sugary drinks. The tax burden will fall more on sellers when the price elasticity of demand is greater than the price elasticity of supply while on buyers when the price elasticity of supply is greater than the price elasticity of demand. The price elasticity for sugary drinks is different from country to country.