According to Roberta Pagon (http://www.scientificamerican.com/askexpert_question.cfm?chanID=sa005&articleID=0004BA86-E838-1DD3-A838809EC588F2D7) it does.

Borg, I'm not kidding, if my husband looks toward the sun (I don't know why he does that) it makes him sneeze. It's weird, my son claims the same thing happens to him sometimes. I'd try it myself if I didnt have an aversion to being blinded. LOL

Whenever I get the blue "Your Computer is busy. Press any key to return..." (or whatever it is), it makes me sneeze.