It is unfair to the companies, and to the consumers that will ultimately foot the bill, to place a Fat Tax on fatty food manufacturers, producers and/or retailers. Taxing a specific kind of food interferes with the individual right to choose how to live on a most basic level, by impacting the ability to choose even what to eat. Although fatty foods are often considered unhealthy, dietary choices are very personal and are not an area that should be open to government interference by law or by tax.
A fat tax is not fair to anyone. It is not fair to the companies that produce fatty foods nor it it fair to the people who want to eat those fatty foods. It is unfair for the government to try to dictate what a person can or cannot eat.