The SC ruled that it must be a tax for the law to stand.
The SC did NOT rule on whether or not the tax is constitutional. That question was outside the scope of the case.
That leaves the states the opening to file a law suit regarding the constitutionality of the tax (it is not constitutional).
The Obama admin doesn’t want to call it a tax because of politics/the election.
I’ll be looking for WI, FL, or some other rational state to file a law suit.
and with all those IRS agents coming on board, newly armed with billy clubs and brass knuckles........