[alexander_busek]

The courts have ruled that a tax must have raising revenue as it’s its principal objective. It cannot be a tax if it’s its purpose is to prevent a specific commercial activity.

Citation?

Regards,

[DugwayDuke]

i don’t remember the citation. There have been several attempts to prevent the rental of sexually explicit video tapes in Alabama. in each case, the courts ruled that a tax must have the objective of raising revenue, not preventing certain activities.