Not as far fetched as you might think. A few years ago there was a movement afoot to levy state income tax on all the money earned by commercial pilots during the time they flew over each state. BTW its against Federal Law...Interstate Commerce et al. But they were serious.
this is the law the big boys (Home Depot, WalMart and all) cited to Maine regarding the tax - at 60% - on all gift cards unused after 2 years.
They told them they would sue the state if they persisted - and would take it all the way to the SCOTUS - and reminded them that they have deep pockets