> so-called “sin tax” on games sold at retail that are rated by the ESRB as M for Mature or Adults-Only <
Great idea! Let some private, third-party group decide what should and should not be taxed.
The ESRB already rates the games. The ratings and laws on age limits for purchase are already in place.
A tax is not going to change what is purchased or played; just a scheme to rake in more money for the politicians to misuse.