So here is the first tax imposed on something because it raises the cost of healthcare.
It is not irrelevant that the risk from tanning is unsubstantiated by science.
Therefore, we can expect taxes imposed on all sorts of activities that are arbitrarily deemed to raise the cost of healthcare.
While watching commercials about assorted medications that are available for every ailment under the sun we are always warned of the potential health risk of taking the medications.
With that in mind the government might decide to tax all medication because they have the potential to raise the cost of health care.