It took me several days to fully realize that the assertions made by Pepsi are absurd ("Failing the Pepsi challenge," Jan. 13). They are not closing their Baltimore City bottling plant in part due to the $0.02 tax. Has Pepsi provided any evidence that sales of Pepsi products are down? I for one doubt there has been any significant decrease in the sales of Pepsi products within Baltimore City. But assuming there has been a decrease, I'd be willing to bet there was a like increase in sales in Baltimore County as a result of all of us city folk who are now driving to Baltimore County to buy our sodas in order to save 2 cents.

Pepsi's decision was more likely based upon the fact that this plant is old and inefficient and their products can be produced cheaper elsewhere. Pepsi is not stopping its sales in Baltimore, they are simply making their product elsewhere.

Baltimore City is not an unfriendly business environment, in fact quite the opposite. We provide significant tax incentives for businesses to locate in our city, and Pepsi even has a stop on the light rail, which was intended to allow its employees an easy way to get to their plant.

I will now boycott Pepsi products and ask my fellow Baltimoreans to do the same. Shame on Pepsi for thinking they can lay the blame on Baltimore City.

Richard Pazornik, Baltimore