[GOPsterinMA]

“Romney replies that states like MA can impose a fine without calling it a tax to make it constitutional but at the Federal level it must be called a tax.”

Is this accurate?

[BarnacleCenturion]

No.

[sickoflibs]

RE :“Romney replies that states like MA can impose a fine without calling it a tax to make it constitutional but at the Federal level it must be called a tax.”
......
Is this accurate?”

Please be more specific with your question so I don't go off on a tangent.

[Perdogg]

States can impose whatever is allowed by its constitution as long it doesn’t involve a right resevered by the US Constitution to the federal govt.

[DaveInDallas]

Is this accurate?

It's a sloppy way of saying that the 10th Amendment allows states to do things the feds can't. The feds can (according to SCOTUS) do the mandate only through its taxing authority. Depending on the state constitutions, the states may not be limited to doing this under their taxing power.