It's those inconsistencies, among other things, to which the beverage sellers object. They allege that, under the Illinois Constitution, similar objects should be taxed uniformly. But under the sweetened beverage tax, sweetened beverages in a bottle, or from a fountain machine, are taxable, while on-demand, custom-sweetened beverages, such as sweetened iced tea mixed by a server or barista, or a hand-made Frappuccino, aren't subject to the tax. The health consequences of both types of drinks, however, are the same, the lawsuit says. Also, calculating taxes on fountain drinks would be difficult because the amount of ice might vary and the cup might be refilled, the lawsuit says.