Its members include producers and bottlers of soft drinks, such as The Coca-Cola Company, PepsiCo, and Keurig Dr Pepper, along with other non-alcoholic beverages.

[4] In September 2009, a New England Journal of Medicine study called for taxes on sugar-sweetened beverages saying that these actions would cut rates of diet-related diseases and health care costs.

Written by experts in nutrition, public health and economics, the study called for an excise tax of a penny per ounce on soft drinks and other beverages that have added sweeteners such as sucrose, high fructose corn syrup or fruit-juice concentrates.

[8] To date, 33 states have taxes on soft drinks but they are "too low to affect consumption and the revenues are not earmarked for health programs," according to the New England Journal of Medicine study.

[9] Maureen Storey, senior vice president for science policy and author of many of the ABA's press releases and official statements[10]