Many retailers oppose the tax, which would apply to a wide variety of sugar- and artificially sweetened beverages. They've argued that, under the Illinois Constitution, similar objects should be taxed uniformly. Under the sweetened beverage tax, drinks in a bottle, or from a fountain machine, are taxable. But on-demand, custom-sweetened beverages, such as those mixed by a server or barista, or a hand-made Frappuccino, aren't subject to the tax.