[dlp211]

It's far more likely that a consume who is price sensitive to this tax would perform a substitution rather than physically go seek it outside of the city. I'm not saying if they are already out of the city for some reason they wouldn't maybe pick up soda, but I highly doubt any significant number of people are actually leaving the city to go purchase soda. Not only are you not saving money unless you purchase a significant amount, you're also wasting time.