Here is an excerpt from a Wall Street Journal article detailing the fight soda makers and sellers are waging against cities proposing taxes on their products:
The moves come as officials in at least 20 cities and states have proposed new taxes or the removal of tax exemptions on non-alcoholic beverages so far this year. The beverage industry has spent millions of dollars since 2009 on lobbying and advertising against proposed taxes, including a federal tax initially proposed as part of the health-care reform bill.
So far, few such taxes have actually been imposed. The final federal health overhaul didn’t include a soft-drink tax. And while several state and city legislators initially expressed enthusiasm for new soda taxes, only Washington state has approved a new excise tax on soda thus far, while Colorado removed a sales-tax exemption.
Several other states have existing small taxes on soft drinks, but those stirring controversy are the proposals for new, larger taxes.