The increase in serving sizes of carbonated drinks has contributed to increased obesity in the US. A “sin tax” similar to those imposed on alcohol and tobacco would generate additional revenue for state governments and reduce consumption of carbonated drinks. A tax of five cents per twelve ounces of liquid regardless of container size would provide a negative incentive for large quantity purchases. Production of carbonated drinks is largely a mechanized process, so this tax increase would have a small effect on jobs. The proceeds of the tax should be allocated to physical education programs in public schools.
Further discussion of this issue can be found at Soda Taxes: Sin Taxes or Pigovian Taxes?.
Also, Soda tax comes to Oregon reports that:
“The Oregon Public Health Division is working on legislation to enact a tax on sweetened beverages. This would include many sodas and other sweetened drinks like Gatorade and ice tea drinks. The cost of a half-cent per ounce would equal to be about 6-cents per soda bottle. This beverage tax would generate over $160 million for the State of Oregon Government…The legislation which has the approval of Governor Kulongoski would be introduced in the 2011 Legislative Session.”