LOL
There is no way that government can give money out of the treasury to certain political groups via not charging taxes
Certainly government cand when the government defines what it decides are "necessities" controlling what is taxed, thereby controlling who is taxed.
In the specific case burdening purchasers of certain "luxury" items with higher tax rates to the favor of those burdened with no tax rate by virtue of what they consume as government declared "necessity".
To use your own tunnel vision understanding of the unitlateral power of bureaucrats to implement there own regulations, a bureaucrat decides that yachts are a necessity for the right of locomotion and mobility to go where one will at ones own choice. Upheld by the courts to be a clear constitutional right, refer early Civil Rights cases.
On the otherhand it is not a clear constitutional right to purchase McDonalds hambugers unfettered as healthier substitutes are available.
The yacht owners(providing tranport out of an angry nation for a very unpopular bureaucrat) thus receive a clear advantage in the distribution of tax burden at the expense of the many McDonald hamburger gluttons.
Overall there is less money in the treasury, since yachts are no longer taxed and a specific group, yacht owners, have more money in their pocket by virtue of not paying a tax.
If that isn't redistribution by differential application of a tax code, I don't know what is.