The Center for Public Integrity has an in depth article about soda producer’s efforts to stop a tax on their product:
During the first nine months of 2009, the industry groups stepped up their lobbying in Congress. They have spent more than $24 million on the issue of a national excise tax on sweetened beverages and on other legislative and regulatory issues, according to an examination of lobbying reports filed with the Senate Office of Public Records. The review shows that 21 companies and organizations reported that they lobbied specifically on the proposed tax on sugar-sweetened beverages — which among other things would include sodas, juice drinks and chocolate milk.
An excise tax on soda does not seem unreasonable, but there is a point to be argued about whether the tax should include fast food as well.