Probably, probably, and definitely.
You're making a food product. Whether you'll need a licensed kitchen or a food manufacturer's license will depend on what your local health inspector wants.
I don't know where you're located, but in Missouri there is an exemption from licensing laws for selling homemade jam at a farmers' market. I also know people who have gotten kitchens at their homes licensed.
The only benefit to making soda instead of beer is that you won't be making a controlled substance, and won't need to deal with the TTB. However, after looking into opening a winery, the TTB was the easiest part of the process to deal with, and all of my headaches were coming from my state and local inspectors.
But, while compliance turned out to be way more trouble than it was worth, my local health inspector was as helpful as he could've been, so give yours a call and see what they say.