Beverages (beer, pop, Alke-Seltzer,) dry ice, and everyone who is breathing out CO2. They could even tax extra, all sports participants (including animals since people induced them to breathe harder), all manual laborers, bicyclists (you save on gas but pay for every extra breath!) Yeah that's the ticket! Hey, a little clue for you carbonationaholics out there. Make your own pop. Seltzer water and any non-highfructose corn syrup sweetened juice concentrate. The fizz without the fattener. Its just juice and water with fizz. Better than pop! Need caffine? Add a 5 Hour Energy drink.

Senate leaders are considering new federal taxes on soda and other sugary drinks to help pay for an overhaul of the nation's health-care system.
The taxes would pay for only a fraction of the cost to expand health-insurance coverage to all Americans and would face strong opposition from the beverage industry. They also could spark a backlash from consumers who would have to pay several cents more for a soft drink.
MORE HERE