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 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