Sap the early spring sap of birch trees (so called "birch juice") for human consumption is common practice; the sap can be used fresh or fermented and contains xylitol. Certain palm tree sap can be used to make palm syrup. In the Canary Islands they use the Canary Island Date Palm while in Chile they use the Chilean Wine Palm to make their syrup called "miel de palma". 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
Sugary drink tax a sugary drink tax alone. In March 2017, Pepsi laid off between 80 and 100 employees at two distribution plants in Philadelphia and one plant in nearby Wilmington, Delaware. The company blamed the layoffs on the tax, an assertion rejected by the city government. In September 2016, the American Beverage Association, Philadelphia business owners, and other plaintiffs filed a lawsuit against the soda tax, alleging that the tax violated the "Tax Uniformity Clause" of the state constitution. The legal challenge was dismissed by the Court of Common Pleas in December 2016, and in June 2017 the Commonwealth Court of Pennsylvania