It should be taxed on the corporate side. Taxing sugar on the consumer side becomes a poor tax, because poor people will still want sweets from time to time, making those treats now more and more expensive. Well off people will just accept the tax because it’s marginal to them, but when your chocolate bar that you treat yourself to once a week goes from 1.29 to 3.29, then it really fucks your day up.
What should be done is incentives to provide less sugar/glucose-fructose on the product side and encourage companies to make snacks and beverages that have less sugar content.