Lion Dairy & Drinks drinks to outsell Coca-Cola in its market-place. National Foods also manufactures yoghurt, fromage frais, dairy desserts, cream and cheese under brands that include Yoplait, Frûche, Divine Classic, YoGo and Farmers Union. The company also produces a range of premium speciality cheeses under brands such as King Island Dairy, South Cape, Tilba, Timboon and Clover Creek. San Miguel Corporation entered a bidding war for National Foods with New Zealand's Fonterra in 2004. National Foods board unanimously accepted the San Miguel Corporation offer. In 2005 San Miguel acquired National Foods for $1.8 billion. The Australian Competition and Consumer Commission had earlier signed
Alcoholic drinks in Sweden called "folköl" ("people's beer"), is sold in regular stores, but with the minimum purchase age of 18. Class III, "starköl" ("strong beer", over 3.5%) is sold only in Systembolaget stores. Drinks are taxed by content of alcohol, more heavily than in most other countries. The tax on vodka (40%) is 200.56 SEK/litre, on Wine (14%) 22.08 SEK/litre and on beer (4.5%) 6.615 SEK/litre (2007). Beer with 2.8% alcohol or less is exempt from tax, except VAT. The VAT is 12% (food tax) for drinks sold in shops having up to 3.5% alcohol, and 25% above that, and at restaurants. Systembolaget