If couches had parking meters on them, We would be much more productive and more physically fit. I think you're on to something here...
Why not tax our beds, too.
Seriously, apparently the soft drink manufacturers did not give enough money to the Obama election campaign. Let's be real here, if they were big backers of his, this would not be considered. Maybe they don't use union labor or not the right union or something. It is pure punishment for an industry. This is an insane administration.