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Table 2 Description of themes and exemplar quotes.

From: Exploring attitudes toward taxation of sugar-sweetened beverages in rural Michigan

Theme Description Quotes
Resistance Expressions of negativity, opposition, ambivalence, or indifference regarding the tax on behalf of participants or their perception of others’ attitudes concerning the tax “I think a lot of the opposition... to taxation of sugary beverages does kind of ... you're trying to control me. Don't tell me what to do.” – Linda
“I think that it's a big deal that people are just like they let, let people do what they want. People don't want to be told what to do.” – Lisa
“it might be a good thing, just because people they'll probably, maybe cut back on this certain drink, or…they gonna try to find those competitors, somebody that's not…on that same plan that everybody else is on…they might…go somewhere else…to find that sugar that they want from a pop or something like that. But I don't know. It's…wrong. Cause they tax us for everything, and life is already expensive. And to make something so little, that costs them very little to make…You wanna add, and an extra tax on our ass, that's stupid, and it's wrong.” -Trevor
Unfamiliarity Lack of awareness of the proposed SSB tax or the debate concerning the tax potentially being introduced in the county; lack of familiarity with the details of the tax or taxation in general In response to interview question: “Have you heard anything about the sugar sweetened beverage tax?”
“No, not until you were doing this [the research study].” - Tracy
“No…is there a proposal for tax on sugared beverages?” - Anne
“not until like I saw the, the flyer... For this study. And I was like really surprised. I was like, ‘Oh, that's kind of interesting’.” - Shannon
Tax effects Statements regarding the perceived likely effectiveness of SSB taxation, comparison to other policies in terms of effectiveness, or statements regarding who the tax would most likely affect “I have mixed feelings…I think to make the world healthier it's a good idea cause it probably deters some people from buying it. But the same time, I know, for example, I have some friends, my mom, you could almost think they're like Coke-aholics…Where they need a can a day or my one friend probably needs three McDonald's drinks a day or else he'll get moody…So even then, I don't know if the tax will play that much role, unless it's a big tax, it'll, they'll have to pay the extra couple cents or a dollar.” – Michael
“the government's taxing everything anyways, just like the cigarettes… they raised the price on them, raise the price on them, tax them and tax them, and is how many people quit because of the price, and it's probably not that many.” - Rita
“probably heavy people [would be most affected by a SSB tax]”. - Melinda
Need for education Desire for tax revenues to be used for health/nutrition education programs or school-based health/nutrition programs; general desire for more health/nutrition education programs; or expression of belief in such programs’ effectiveness “But I like the idea of…program- like implementing like, each state get like, a certain amount, and like distribute that to…do education about…drinks and…everything. More than I got in health class about it just affecting your arteries.” – Elizabeth
“For just maybe on like what I would like it to go to is like education on just nutrition in general…I think I would like to be more education on nutrition…as a child and as a student…I think that would be really cool, but. – Melissa
“maybe something regarding, like…nutrition or health program or something like that. Maybe making more… opportunities available for people to access better nutrition or health…but also…the way the government is, you really have no idea where a lot of that money goes. So, I would hope that it would go towards nutrition and health programs for…even like schools ... Michelle Obama, she was really pushing for the whole…nutrition, so maybe programs of that nature. Or something related to health.” - Julia