Having been rejected at both the Court of Common Pleas (initial action) and just last month, the Commonwealth Court (appellate level), plaintiffs challenging the Philadelphia soda tax this week brought the issue to the Pennsylvania state Supreme Court. The American Beverage Association, along with the Pennsylvania Beverage Association and several other local business plaintiffs, appealed lower court decisions that upheld the 1.5 cents per ounce levy that Philadelphians were subjected to beginning in January. The plaintiffs contend the sugary drink tax violates a provision of the Pennsylvania state constitution that prohibits municipalities from taxing items that are already taxed at the state level. Under their thinking, soda is already subject to the state sales tax and therefore cannot be taxed again at the municipal level. The Court has yet to decide whether it will hear the appeal or let the lower court decisions stand.