I'll chime in here.  Taxing sugar at the source (assume HFCS as well) only passes the tax to consumers.  Politicians would not only piss off the sugar/HFCS lobby but also everyone else as prices increase.  It's amazing to see how much food is injected with HFCS. Companies would either comply and lay off workers [higher prices would drive fewer sales which results in higher overhead costs and less margins] or look for worse, artificial sweeteners to put into products.    I wouldn't put it past fatties to take to the internet for their sugary needs or importing sugar to bake their own shit.  Taxing sugar at the source has merit, but it would be political suicide.  A politician may as well try to pass a policy for fat concentration camps when BMI is above 30 after a specified time elapses.  I chose 30 and time specification to allow hams a chance to return to human form.