Baking soda and vinegar have chemistry. Furthermore, we know that these two substances react with each other because of an acid-base reaction. Baking soda is bicarbonate (NaHCO3) and vinegar is acetic acid (HCH3COO). One of the products this reaction creates is carbon dioxide which makes the bubbles.
When the baking soda meets the vinegar, there is a chemical reaction as carbon dioxide gas is created and fizzy bubbles form