1. In the carbonated or non-carbonated bottled waters (non-sweetened) beverage type, only carbonated waters are taxed. 2. In the sugar-sweetened syrups, liquid concentrates or powders beverage preparation type, syrups are subject to the tax, not powder. 3. Base of the ad valorem excise is the printed price on the can, equivalent to price without taxes and margins, effectively categorized as "Producer (manufacturer) price".