Liz Morrill, founder and CEO of Fizzy Lizzy, a brand of all-natural sparkling juice based in Manhattan, has issued urgent appeals to all members of the New York State Legislature to reject Governor Paterson's planned 18 percent "obesity tax" on carbonated beverages for 2009.

In New York City, the tariff would increase the existing sales tax on these items to 26 percent. According to Morrill, the proposed tax would not affect 100 percent juice containing significantly more calories and sugar than products like Fizzy Lizzy. Also, diet sodas laden with artificial sweeteners, artificial flavors and preservatives, which numerous scientific studies have shown to increase one's yearning for sweets, are also exempt from the proposed tax.

Under the proposed tax, all non-diet carbonated beverages, regardless of caloric or nutritional content, are heavily taxed -- including flavored seltzer containing zero calories. Oddly, most non-carbonated beverages -- without regard to nutritional profile -- get a pass. Morrill feels that rather than demonizing carbonation, the tax, if any, should be based upon objective nutritional criteria such as calories and sugar per ounce. She insists it should favor all-natural products that intrinsically provide vitamins, minerals and other nutrients.