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 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.