A new sugar levy on sweetened beverages in Poland, introduced on January 1, 2021, has led to a decrease in sales and transactions in small-format independent stores and soft franchise stores by 16% and 25% respectively in the first five weeks of 2021, compared to the same period in 2020. The levy, which is divided into a fixed and variable part, does not apply to beverages with a minimum of 20% fruit and vegetable juices, beverages with a predominant milk content, or carbohydrate and electrolyte drinks. The analysis also showed a decrease in the average price of iced teas by 5% compared to 2019, but a sales decrease of 19% and transaction decrease of 27%. Flavored waters also saw a sales decrease of 20% due to the levy, with a price increase of almost 15% in 2021 compared to the same period in 2020. CMR is an independent research agency that analyzes transaction data obtained electronically from cash registers installed in grocery stores.