Step 1. Take and add up all the nutritional information... ie.. A 4.8 ounce Exotic Blast
Mango-Peach-Banana-Orange from http://www.coffeeam.com/smin.html... has 15% Daily Value of Vitamin A and 15% Daily Value of Vitamin C, along with 130 calories.
Step 2. Compute Nutrition Concentration Value (NCV). (15 + 15) / 130 = 0.23076923076923076923076923076923 or so.
Step 3. Apply a 5 cents per serving tax on items with a value of less than 0.4 NCV. Apply a 10 cents per serving tax on items with a value of less than 0.2 NCV.
Direct moneys from step 3 into federal medical spending. Obviously, the tax rate and NCV would have to be selected based on better data than this example.