1. It won’t bolster state coffers.
2. It will destroy those businesses that sell and maintain ‘luxury’ goods, thus putting all those people out of work.
3. Government outlays for social support to the newly unemployed will exceed luxury tax revenues.
4. All of this will be ‘unexpected’.
America enacted a “luxury tax” in the 70’s - I think under Jimmuh Carter. Sales of RV’s, yachts, jewelry, you name it all cratered. It may be the only federal tax ever abolished.