<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
		>
<channel>
	<title>Comments on: The Tanning Salon Excise Tax</title>
	<atom:link href="http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/feed/" rel="self" type="application/rss+xml" />
	<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/</link>
	<description>Commentary on law, public policy, and more</description>
	<lastBuildDate>Tue, 08 May 2012 01:46:16 +0000</lastBuildDate>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.3.1</generator>
	<item>
		<title>By: Bob Sanders</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-810058</link>
		<dc:creator>Bob Sanders</dc:creator>
		<pubDate>Sun, 25 Apr 2010 02:17:39 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-810058</guid>
		<description>This is certainly a RACE BASED TAX. Only whites use these facilities.

Obama shows his racial bias again!

When do the civil rights cases start on this one?</description>
		<content:encoded><![CDATA[<p>This is certainly a RACE BASED TAX. Only whites use these facilities.</p>
<p>Obama shows his racial bias again!</p>
<p>When do the civil rights cases start on this one?</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: James Ryan</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-807146</link>
		<dc:creator>James Ryan</dc:creator>
		<pubDate>Wed, 21 Apr 2010 17:48:30 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-807146</guid>
		<description>While the intention here may be good, this tax only affects whites.  And not just women. I think we may need to re-examine...or have the Obama&#039;s been using a tanning bed all this time?

I agree with Mr Welch.</description>
		<content:encoded><![CDATA[<p>While the intention here may be good, this tax only affects whites.  And not just women. I think we may need to re-examine&#8230;or have the Obama&#8217;s been using a tanning bed all this time?</p>
<p>I agree with Mr Welch.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: david welch</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-793506</link>
		<dc:creator>david welch</dc:creator>
		<pubDate>Thu, 08 Apr 2010 16:45:14 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-793506</guid>
		<description>overt racism,,, this was a very poor judgment.  i call it , the white lady tax. i can&#039;t imagine the fall out that would take place if this were a tax only dark skinned people had to pay.</description>
		<content:encoded><![CDATA[<p>overt racism,,, this was a very poor judgment.  i call it , the white lady tax. i can&#8217;t imagine the fall out that would take place if this were a tax only dark skinned people had to pay.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Calculated Crunch News Times &#187; Blog Archive &#187; Tanning Bed Tax… Now with Unintended Consequences</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-791390</link>
		<dc:creator>Calculated Crunch News Times &#187; Blog Archive &#187; Tanning Bed Tax… Now with Unintended Consequences</dc:creator>
		<pubDate>Tue, 06 Apr 2010 18:37:12 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-791390</guid>
		<description>[...] for free at the gym. It&#8217;s just part of the whole deal.&#8221; I think she may be right. I&#8217;ve read the provision, and I don&#8217;t see how she&#8217;d end up [...]</description>
		<content:encoded><![CDATA[<p>[...] for free at the gym. It&#8217;s just part of the whole deal.&#8221; I think she may be right. I&#8217;ve read the provision, and I don&#8217;t see how she&#8217;d end up [...]</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Jackie Sullivan</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-790372</link>
		<dc:creator>Jackie Sullivan</dc:creator>
		<pubDate>Mon, 05 Apr 2010 13:46:30 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-790372</guid>
		<description>Let&#039;s see a tax - based upon race?  How would this fly if it were a tax on &quot;hair relaxing treatments&quot; that African Americans use (and sometimes results in burns-requiring medical attention)?  Either way VERY UN-AMERICAN!</description>
		<content:encoded><![CDATA[<p>Let&#8217;s see a tax &#8211; based upon race?  How would this fly if it were a tax on &#8220;hair relaxing treatments&#8221; that African Americans use (and sometimes results in burns-requiring medical attention)?  Either way VERY UN-AMERICAN!</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Atonement</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-786010</link>
		<dc:creator>Atonement</dc:creator>
		<pubDate>Tue, 30 Mar 2010 14:24:03 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-786010</guid>
		<description>There is merit to taxing any personal activity that statistically increases an individual&#039;s health care costs, at least if the public may foot that health care bill.

There is also merit in considering that tanning was chosen to avoid taxing minorities who are politically assumed to be poor and underprivileged. That is to say it is not unreasonable to say this bill was aimed at rich white people. 

Which side dominated the thinking of politicians? 

Irrelevant. Arguing against the well deserved punishment of the white race is racist by asserting the the white race does not deserve punishment via playing the racial superiority song. 

The Supreme Court has already ruled in several past cases that racism does not legally exist when actions are against the dominate race or against whites as restitution for past inequities (for those looking forward to imminent Hispanic overtake of that role). One of the most famous cases was a NY art gallery display which advocated violence against white males.

While not yet codified by Supremem Court precedent, common knowledge of Political Correctness and several lower federal court have made it clear that mentioning unfairness in association acts slanted against whites is a racist attitude.</description>
		<content:encoded><![CDATA[<p>There is merit to taxing any personal activity that statistically increases an individual&#8217;s health care costs, at least if the public may foot that health care bill.</p>
<p>There is also merit in considering that tanning was chosen to avoid taxing minorities who are politically assumed to be poor and underprivileged. That is to say it is not unreasonable to say this bill was aimed at rich white people. </p>
<p>Which side dominated the thinking of politicians? </p>
<p>Irrelevant. Arguing against the well deserved punishment of the white race is racist by asserting the the white race does not deserve punishment via playing the racial superiority song. </p>
<p>The Supreme Court has already ruled in several past cases that racism does not legally exist when actions are against the dominate race or against whites as restitution for past inequities (for those looking forward to imminent Hispanic overtake of that role). One of the most famous cases was a NY art gallery display which advocated violence against white males.</p>
<p>While not yet codified by Supremem Court precedent, common knowledge of Political Correctness and several lower federal court have made it clear that mentioning unfairness in association acts slanted against whites is a racist attitude.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Atonement</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-786011</link>
		<dc:creator>Atonement</dc:creator>
		<pubDate>Tue, 30 Mar 2010 14:24:03 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-786011</guid>
		<description>There is merit to taxing any personal activity that statistically increases an individual&#039;s health care costs, at least if the public may foot that health care bill.

There is also merit in considering that tanning was chosen to avoid taxing minorities who are politically assumed to be poor and underprivileged. That is to say it is not unreasonable to say this bill was aimed at rich white people. 

Which side dominated the thinking of politicians? 

Irrelevant. Arguing against the well deserved punishment of the white race is racist by asserting the the white race does not deserve punishment via playing the racial superiority song. 

The Supreme Court has already ruled in several past cases that racism does not legally exist when actions are against the dominate race or against whites as restitution for past inequities (for those looking forward to imminent Hispanic overtake of that role). One of the most famous cases was a NY art gallery display which advocated violence against white males.

While not yet codified by Supremem Court precedent, common knowledge of Political Correctness and several lower federal court have made it clear that mentioning unfairness in association acts slanted against whites is a racist attitude.</description>
		<content:encoded><![CDATA[<p>There is merit to taxing any personal activity that statistically increases an individual&#8217;s health care costs, at least if the public may foot that health care bill.</p>
<p>There is also merit in considering that tanning was chosen to avoid taxing minorities who are politically assumed to be poor and underprivileged. That is to say it is not unreasonable to say this bill was aimed at rich white people. </p>
<p>Which side dominated the thinking of politicians? </p>
<p>Irrelevant. Arguing against the well deserved punishment of the white race is racist by asserting the the white race does not deserve punishment via playing the racial superiority song. </p>
<p>The Supreme Court has already ruled in several past cases that racism does not legally exist when actions are against the dominate race or against whites as restitution for past inequities (for those looking forward to imminent Hispanic overtake of that role). One of the most famous cases was a NY art gallery display which advocated violence against white males.</p>
<p>While not yet codified by Supremem Court precedent, common knowledge of Political Correctness and several lower federal court have made it clear that mentioning unfairness in association acts slanted against whites is a racist attitude.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: proudand white</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-784328</link>
		<dc:creator>proudand white</dc:creator>
		<pubDate>Sun, 28 Mar 2010 19:46:30 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-784328</guid>
		<description>ok this bill is totally racist. any bill that targets customers that are particularly white shows racism!!! 95% percent of the people who use this service are white!! I use the beds for my vitamin d because of how i work--- If this was a bill that would target the black community it would of been squashed immediatly-- im tired of this racism shit being one sided!!!!</description>
		<content:encoded><![CDATA[<p>ok this bill is totally racist. any bill that targets customers that are particularly white shows racism!!! 95% percent of the people who use this service are white!! I use the beds for my vitamin d because of how i work&#8212; If this was a bill that would target the black community it would of been squashed immediatly&#8211; im tired of this racism shit being one sided!!!!</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Positive Liberty &#187; Tanning Bed Tax&#8230; Now with Unintended Consequences</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-781756</link>
		<dc:creator>Positive Liberty &#187; Tanning Bed Tax&#8230; Now with Unintended Consequences</dc:creator>
		<pubDate>Thu, 25 Mar 2010 14:36:23 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-781756</guid>
		<description>[...] for free at the gym. It&#8217;s just part of the whole deal.&#8221; I think she may be right. I&#8217;ve read the provision, and I don&#8217;t see how she&#8217;d end up [...]</description>
		<content:encoded><![CDATA[<p>[...] for free at the gym. It&#8217;s just part of the whole deal.&#8221; I think she may be right. I&#8217;ve read the provision, and I don&#8217;t see how she&#8217;d end up [...]</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: KC</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-781253</link>
		<dc:creator>KC</dc:creator>
		<pubDate>Wed, 24 Mar 2010 18:48:15 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-781253</guid>
		<description>Doesn&#039;t this tax seem a little racist.  Let&#039;s think about the people who tan at the salons.  I believe it&#039;s primarily the white people.  I thought this bill was designed to help the small business people.  How is it going to help them, if they will be having to close their businesses because of the cost this tax is going to impose upon the small tanning salons.  This is just another one of Obama&#039;s stupid ideas.</description>
		<content:encoded><![CDATA[<p>Doesn&#8217;t this tax seem a little racist.  Let&#8217;s think about the people who tan at the salons.  I believe it&#8217;s primarily the white people.  I thought this bill was designed to help the small business people.  How is it going to help them, if they will be having to close their businesses because of the cost this tax is going to impose upon the small tanning salons.  This is just another one of Obama&#8217;s stupid ideas.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: DYSPEPSIA GENERATION &#187; Blog Archive &#187; The Tanning Salon Excise Tax</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-720385</link>
		<dc:creator>DYSPEPSIA GENERATION &#187; Blog Archive &#187; The Tanning Salon Excise Tax</dc:creator>
		<pubDate>Tue, 05 Jan 2010 02:53:18 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-720385</guid>
		<description>[...] Read it. [...]</description>
		<content:encoded><![CDATA[<p>[...] Read it. [...]</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: EconomyBeat.org - user-generated content about the economy &#187; Blog Archive &#187; Tanners see red over health bill</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-713691</link>
		<dc:creator>EconomyBeat.org - user-generated content about the economy &#187; Blog Archive &#187; Tanners see red over health bill</dc:creator>
		<pubDate>Thu, 24 Dec 2009 14:29:55 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-713691</guid>
		<description>[...] The tanning tax. [...]</description>
		<content:encoded><![CDATA[<p>[...] The tanning tax. [...]</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: robert kalinoski</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-712421</link>
		<dc:creator>robert kalinoski</dc:creator>
		<pubDate>Tue, 22 Dec 2009 16:33:20 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-712421</guid>
		<description>Ask a doctor what &lt;strong&gt;phototherapy&lt;/strong&gt; is? Insurance pays for tanning because it is the only thing that helps certain skin conditions. Most dermatoligist have a phototherapy lamp or bed (tanning lamp or bed) but under this bill they are exempt from the tax and they charge a whole lot more than a tanning salon. They also say that this industry is unregulated, but it is in certain states. The medical industry has the money to pay for lobbyist the tanning industry doesn&#039;t,so the 5% botax was dropped and the 10% tan tax was added.</description>
		<content:encoded><![CDATA[<p>Ask a doctor what <strong>phototherapy</strong> is? Insurance pays for tanning because it is the only thing that helps certain skin conditions. Most dermatoligist have a phototherapy lamp or bed (tanning lamp or bed) but under this bill they are exempt from the tax and they charge a whole lot more than a tanning salon. They also say that this industry is unregulated, but it is in certain states. The medical industry has the money to pay for lobbyist the tanning industry doesn&#8217;t,so the 5% botax was dropped and the 10% tan tax was added.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Curt</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-712331</link>
		<dc:creator>Curt</dc:creator>
		<pubDate>Tue, 22 Dec 2009 14:05:50 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-712331</guid>
		<description>Just a Little Common Sense thought.

By getting rid of the Botox Tax and replacing it with a tax on tanning would reduce the revenue by 1/2 is a real joke.

Consider this:
A 5% Tax on a $1,000 Cosmetic Service is a total revenue of $50
A 10% Tax on a Month of Tanning $25.00 is a total revenue of $2.50

Don&#039;t know where you went to school but the difference in $50 in revenue and $2.50 is not anywhere close to a 50% difference.</description>
		<content:encoded><![CDATA[<p>Just a Little Common Sense thought.</p>
<p>By getting rid of the Botox Tax and replacing it with a tax on tanning would reduce the revenue by 1/2 is a real joke.</p>
<p>Consider this:<br />
A 5% Tax on a $1,000 Cosmetic Service is a total revenue of $50<br />
A 10% Tax on a Month of Tanning $25.00 is a total revenue of $2.50</p>
<p>Don&#8217;t know where you went to school but the difference in $50 in revenue and $2.50 is not anywhere close to a 50% difference.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: neurodoc</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-712159</link>
		<dc:creator>neurodoc</dc:creator>
		<pubDate>Tue, 22 Dec 2009 04:21:59 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-712159</guid>
		<description>&lt;blockquote cite=&quot;comment-711329&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-711329&quot; rel=&quot;nofollow&quot;&gt;PersonFromPorlock&lt;/a&gt;&lt;/strong&gt;: [T]heobromophile brings up an interesting point, the 10% tax on cosmetic surgery. IIRC, ‘sex change’ operations are formally described as ‘genital cosmetic surgery’. Will the Democrats brave the wrath of the GLBT community and the wider PC world for the sake of what little money sex-change operations will bring in? Can they even do that, given the ‘protected’ status of transsexuals? And if they can’t, what sort of equal protection claim do the rest of us&#160;have?&lt;/blockquote&gt;First, I don&#039;t know if the tax on &quot;cosmetic surgery&quot; made it into the final draft or not. Did it? And if it, how was &quot;cosmetic surgery&quot; defined? I doubt very much that great care wouldn&#039;t be taken to exclude any number of procedures, e.g., breast reconstruction surgery after a mastectomy; surgery to remove scars; and other surgeries to improve the appearance of individual&#039;s born malformations, those who have suffered traumatic injuries, etc. Excluding sex change surgery would be no more &quot;political&quot; than surgery for those other conditions.</description>
		<content:encoded><![CDATA[<blockquote cite="comment-711329">
<p><strong><a href="#comment-711329" rel="nofollow">PersonFromPorlock</a></strong>: [T]heobromophile brings up an interesting point, the 10% tax on cosmetic surgery. IIRC, ‘sex change’ operations are formally described as ‘genital cosmetic surgery’. Will the Democrats brave the wrath of the GLBT community and the wider PC world for the sake of what little money sex-change operations will bring in? Can they even do that, given the ‘protected’ status of transsexuals? And if they can’t, what sort of equal protection claim do the rest of us&nbsp;have?</p></blockquote>
<p>First, I don&#8217;t know if the tax on &#8220;cosmetic surgery&#8221; made it into the final draft or not. Did it? And if it, how was &#8220;cosmetic surgery&#8221; defined? I doubt very much that great care wouldn&#8217;t be taken to exclude any number of procedures, e.g., breast reconstruction surgery after a mastectomy; surgery to remove scars; and other surgeries to improve the appearance of individual&#8217;s born malformations, those who have suffered traumatic injuries, etc. Excluding sex change surgery would be no more &#8220;political&#8221; than surgery for those other conditions.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: nosunnolife</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-711986</link>
		<dc:creator>nosunnolife</dc:creator>
		<pubDate>Tue, 22 Dec 2009 01:24:45 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711986</guid>
		<description>With this rotten economy and suffocating health care costs, many tanning salons, on the precipice, are hanging on by a thread of hope that things will turn around. Now this! —- A small business “Pearl Harbor” initiated by our own government! — Sen. Harry Reid sacrifices Mom and Pop to the AMA gods at the altar of corruption — the United States Capitol!
The House must stand up to the Senate and eliminate this insult to the working class and small businesses or it’s going to be a PR nightmare for the Administration — who needs to get out in front of this as well — ASAP!</description>
		<content:encoded><![CDATA[<p>With this rotten economy and suffocating health care costs, many tanning salons, on the precipice, are hanging on by a thread of hope that things will turn around. Now this! —- A small business “Pearl Harbor” initiated by our own government! — Sen. Harry Reid sacrifices Mom and Pop to the AMA gods at the altar of corruption — the United States Capitol!<br />
The House must stand up to the Senate and eliminate this insult to the working class and small businesses or it’s going to be a PR nightmare for the Administration — who needs to get out in front of this as well — ASAP!</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: larry</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-711557</link>
		<dc:creator>larry</dc:creator>
		<pubDate>Mon, 21 Dec 2009 16:20:43 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711557</guid>
		<description>&lt;blockquote&gt;Another simple complication for the collection of the tax: How do you deal with the “heath club membership includes free tanning”? It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.&lt;/blockquote&gt;

Dan, if we take what the state revenue departments have often done regarding collection of sales taxes (the sales tax is an excise tax), it&#039;s even more frightening.  They have generally said the vendor who bills a certain amount for a bundle of items, without separately stating and billing the customer for each item, must collect tax from the customer on the entire amount billed.  And if the vendor fails to collect tax on the entire amount, he is then liable for it under audit.</description>
		<content:encoded><![CDATA[<blockquote><p>Another simple complication for the collection of the tax: How do you deal with the “heath club membership includes free tanning”? It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.</p></blockquote>
<p>Dan, if we take what the state revenue departments have often done regarding collection of sales taxes (the sales tax is an excise tax), it&#8217;s even more frightening.  They have generally said the vendor who bills a certain amount for a bundle of items, without separately stating and billing the customer for each item, must collect tax from the customer on the entire amount billed.  And if the vendor fails to collect tax on the entire amount, he is then liable for it under audit.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: ImTheShaggyOne</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-711339</link>
		<dc:creator>ImTheShaggyOne</dc:creator>
		<pubDate>Mon, 21 Dec 2009 02:20:42 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711339</guid>
		<description>&lt;blockquote cite=&quot;comment-711302&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-711302&quot; rel=&quot;nofollow&quot;&gt;Dan&lt;/a&gt;&lt;/strong&gt;: Another simple complication for the collection of the tax:How do you deal with the “heath club membership includes free tanning”?It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.

&lt;/blockquote&gt;

I was going to make the exact same point. My gym would count as one of the tanning service providers in the language of the bill, yet I pay for a membership with &quot;free tanning&quot; so there should not be any extra taxes levied on me...correct?</description>
		<content:encoded><![CDATA[<blockquote cite="comment-711302">
<p><strong><a href="#comment-711302" rel="nofollow">Dan</a></strong>: Another simple complication for the collection of the tax:How do you deal with the “heath club membership includes free tanning”?It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.</p>
</blockquote>
<p>I was going to make the exact same point. My gym would count as one of the tanning service providers in the language of the bill, yet I pay for a membership with &#8220;free tanning&#8221; so there should not be any extra taxes levied on me&#8230;correct?</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: PersonFromPorlock</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-2/#comment-711329</link>
		<dc:creator>PersonFromPorlock</dc:creator>
		<pubDate>Mon, 21 Dec 2009 02:01:13 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711329</guid>
		<description>[T]heobromophile brings up an interesting point, the 10% tax on cosmetic surgery. IIRC, &#039;sex change&#039; operations are formally described as &#039;genital cosmetic surgery&#039;. Will the Democrats brave the wrath of the GLBT community and the wider PC world for the sake of what little money sex-change operations will bring in? Can they even do that, given the &#039;protected&#039; status of transsexuals? And if they can&#039;t, what sort of equal protection claim do the rest of us have?</description>
		<content:encoded><![CDATA[<p>[T]heobromophile brings up an interesting point, the 10% tax on cosmetic surgery. IIRC, &#8216;sex change&#8217; operations are formally described as &#8216;genital cosmetic surgery&#8217;. Will the Democrats brave the wrath of the GLBT community and the wider PC world for the sake of what little money sex-change operations will bring in? Can they even do that, given the &#8216;protected&#8217; status of transsexuals? And if they can&#8217;t, what sort of equal protection claim do the rest of us have?</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Dan</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711302</link>
		<dc:creator>Dan</dc:creator>
		<pubDate>Mon, 21 Dec 2009 01:23:47 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711302</guid>
		<description>Another simple complication for the collection of the tax:  How do you deal with the &quot;heath club membership includes free tanning&quot;?  It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.

Then comes the wave of the current strip mall tanning parlors starting their own wellness clubs, that provide, oh lets say diet advice, discounts on vitamins, an exercise plan, and oh, yes, incidentally, free tanning.  Again it becomes a question of apportionment, even if the customer does not use the other services, the fact that they&#039;re still available makes apportionment a tricky question.

Then finally it&#039;s &quot;tanning free with purchase of our skin care products&quot;.

So I&#039;m finding it to be eminently possible that the bureaucracy necessary to define and collect the tax will likely consume a significant portion of any revenue collected, since I can in a matter of three minutes of not very concerted thinking come up with three ways to game the system, a la the California power grid fiasco that led to the blackouts in San Francisco a few years back.</description>
		<content:encoded><![CDATA[<p>Another simple complication for the collection of the tax:  How do you deal with the &#8220;heath club membership includes free tanning&#8221;?  It seems to me that the club owners can simply apportion any amount at their discretion to cover the tanning fees and pay the tax only on this amount.</p>
<p>Then comes the wave of the current strip mall tanning parlors starting their own wellness clubs, that provide, oh lets say diet advice, discounts on vitamins, an exercise plan, and oh, yes, incidentally, free tanning.  Again it becomes a question of apportionment, even if the customer does not use the other services, the fact that they&#8217;re still available makes apportionment a tricky question.</p>
<p>Then finally it&#8217;s &#8220;tanning free with purchase of our skin care products&#8221;.</p>
<p>So I&#8217;m finding it to be eminently possible that the bureaucracy necessary to define and collect the tax will likely consume a significant portion of any revenue collected, since I can in a matter of three minutes of not very concerted thinking come up with three ways to game the system, a la the California power grid fiasco that led to the blackouts in San Francisco a few years back.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Chris Travers</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711264</link>
		<dc:creator>Chris Travers</dc:creator>
		<pubDate>Mon, 21 Dec 2009 00:18:57 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711264</guid>
		<description>The current alcohol gallonage taxes, though, are paid, not at the point of sale, but at the point of production.  Similarly gasoline taxes are hot necessarily visible to the end user.

This leads to ugly possibilities when an excise tax IS paid at the point of sale along with state sales tax which remind me of some issues one has with tax accounting in Canada.....

I.e. if there was a surtax of $1.50 per hour a commercial tanning bed was to be used that must be included in the price that would be one thing.  When it is a 10% retail sales tax, that is something quite different.</description>
		<content:encoded><![CDATA[<p>The current alcohol gallonage taxes, though, are paid, not at the point of sale, but at the point of production.  Similarly gasoline taxes are hot necessarily visible to the end user.</p>
<p>This leads to ugly possibilities when an excise tax IS paid at the point of sale along with state sales tax which remind me of some issues one has with tax accounting in Canada&#8230;..</p>
<p>I.e. if there was a surtax of $1.50 per hour a commercial tanning bed was to be used that must be included in the price that would be one thing.  When it is a 10% retail sales tax, that is something quite different.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Mark Field</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711194</link>
		<dc:creator>Mark Field</dc:creator>
		<pubDate>Sun, 20 Dec 2009 22:04:50 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711194</guid>
		<description>&lt;blockquote&gt;They aren’t particularly new, either: the telephone one was imposed in 1898.&lt;/blockquote&gt;

&lt;a href=&quot;http://en.wikipedia.org/wiki/Whiskey_Rebellion#The_1791_tax&quot; rel=&quot;nofollow&quot;&gt;The Whiskey Tax was imposed in 1791&lt;/a&gt;.</description>
		<content:encoded><![CDATA[<blockquote><p>They aren’t particularly new, either: the telephone one was imposed in 1898.</p></blockquote>
<p><a href="http://en.wikipedia.org/wiki/Whiskey_Rebellion#The_1791_tax" rel="nofollow">The Whiskey Tax was imposed in 1791</a>.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Mark N.</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711177</link>
		<dc:creator>Mark N.</dc:creator>
		<pubDate>Sun, 20 Dec 2009 21:26:05 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711177</guid>
		<description>&lt;blockquote cite=&quot;comment-710942&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-710942&quot; rel=&quot;nofollow&quot;&gt;Chris Travers&lt;/a&gt;&lt;/strong&gt;: Though not written into the Constitution, there has traditionally been a federalist “contract” of custom between the States and the Federal Government whereby sales tax is left to the states.
&lt;/blockquote&gt;
For general sales taxes that&#039;s the understanding, but this would hardly be the first item-specific sales tax (&quot;excise tax&quot;) the federal government levied. We already have federal sales taxes on gasoline, alcohol, cigarettes, certain heavy vehicles, certain fishing and archery equipment, telecommunications services, luxury cars, firearms, and more.

They aren&#039;t particularly new, either: the telephone one was imposed in 1898.</description>
		<content:encoded><![CDATA[<blockquote cite="comment-710942">
<p><strong><a href="#comment-710942" rel="nofollow">Chris Travers</a></strong>: Though not written into the Constitution, there has traditionally been a federalist “contract” of custom between the States and the Federal Government whereby sales tax is left to the states.
</p></blockquote>
<p>For general sales taxes that&#8217;s the understanding, but this would hardly be the first item-specific sales tax (&#8220;excise tax&#8221;) the federal government levied. We already have federal sales taxes on gasoline, alcohol, cigarettes, certain heavy vehicles, certain fishing and archery equipment, telecommunications services, luxury cars, firearms, and more.</p>
<p>They aren&#8217;t particularly new, either: the telephone one was imposed in 1898.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: theobromophile</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711145</link>
		<dc:creator>theobromophile</dc:creator>
		<pubDate>Sun, 20 Dec 2009 20:09:51 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711145</guid>
		<description>&lt;blockquote&gt;    Kenneth Anderson: I didn’t realize that tanning would turn out to be the issue for commenters here. 

It’s not, really. The issue is how absurd government’s desperate search for money has become.
&lt;/blockquote&gt;
Agree with PersonfromPorlock and will add: although I don&#039;t tan (which is paying off immensely - almost 30 and get asked if I&#039;m in college), it angers me that the &lt;em&gt;federal&lt;/em&gt; government is getting this involved in things which aren&#039;t their business.  Traditionally, the feds have taxed income and things like gasoline (presumably, to pay for interstate roads) and the states have taxed goods, services, property, and income.  The feds are now trying to reach into the pots that the states take from, too.  Results should be predictable.

To the extent to which services are being taxed by the feds: our reactions would be the same if Congress were to propose a tax on legal services.</description>
		<content:encoded><![CDATA[<blockquote><p>    Kenneth Anderson: I didn’t realize that tanning would turn out to be the issue for commenters here. </p>
<p>It’s not, really. The issue is how absurd government’s desperate search for money has become.
</p></blockquote>
<p>Agree with PersonfromPorlock and will add: although I don&#8217;t tan (which is paying off immensely &#8211; almost 30 and get asked if I&#8217;m in college), it angers me that the <em>federal</em> government is getting this involved in things which aren&#8217;t their business.  Traditionally, the feds have taxed income and things like gasoline (presumably, to pay for interstate roads) and the states have taxed goods, services, property, and income.  The feds are now trying to reach into the pots that the states take from, too.  Results should be predictable.</p>
<p>To the extent to which services are being taxed by the feds: our reactions would be the same if Congress were to propose a tax on legal services.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Nessuno</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711139</link>
		<dc:creator>Nessuno</dc:creator>
		<pubDate>Sun, 20 Dec 2009 20:07:06 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711139</guid>
		<description>&lt;blockquote cite=&quot;comment-710951&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-710951&quot; rel=&quot;nofollow&quot;&gt;Just Asking&lt;/a&gt;&lt;/strong&gt;: Has anyone stopped to think just who uses tanning booths? Do Hispanics? Blacks? Sounds like the perfect tax to me; suburban white kids.
&lt;/blockquote&gt;

Well, if that is a motivation of Congress--and judging from the snide retributionist mentality that both liberals and commentor &quot;Just Asking&quot; share it wouldn&#039;t surprise me-- Caucasians could have a pretty solid equal protection claim.

&quot;Just Asking&quot; might think white kids deserve to pay more taxes because of their skin tone, but non-racists tend to reject pigmentation as a basis for government policy.</description>
		<content:encoded><![CDATA[<blockquote cite="comment-710951">
<p><strong><a href="#comment-710951" rel="nofollow">Just Asking</a></strong>: Has anyone stopped to think just who uses tanning booths? Do Hispanics? Blacks? Sounds like the perfect tax to me; suburban white kids.
</p></blockquote>
<p>Well, if that is a motivation of Congress&#8211;and judging from the snide retributionist mentality that both liberals and commentor &#8220;Just Asking&#8221; share it wouldn&#8217;t surprise me&#8211; Caucasians could have a pretty solid equal protection claim.</p>
<p>&#8220;Just Asking&#8221; might think white kids deserve to pay more taxes because of their skin tone, but non-racists tend to reject pigmentation as a basis for government policy.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Lib</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711136</link>
		<dc:creator>Lib</dc:creator>
		<pubDate>Sun, 20 Dec 2009 20:06:42 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711136</guid>
		<description>I see an uptick in the number of businesses that rent tanning beds and a place to plug them in and a place to use them -- all in 10 minute segments. No services provided of course.

Hmm... Anyone know if exposure to 199 nanometer and 201 nanometer light can result in a tan? Could be another opportunity for investment - I&#039;m sure some plant in China could crank out a lot of these quickly if they work.</description>
		<content:encoded><![CDATA[<p>I see an uptick in the number of businesses that rent tanning beds and a place to plug them in and a place to use them &#8212; all in 10 minute segments. No services provided of course.</p>
<p>Hmm&#8230; Anyone know if exposure to 199 nanometer and 201 nanometer light can result in a tan? Could be another opportunity for investment &#8211; I&#8217;m sure some plant in China could crank out a lot of these quickly if they work.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: theobromophile</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711131</link>
		<dc:creator>theobromophile</dc:creator>
		<pubDate>Sun, 20 Dec 2009 20:03:13 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711131</guid>
		<description>&lt;blockquote&gt;I understood that the legislation would include a 10% on “cosmetic surgery,” however that was to be defined. I don’t know whether or not such a tax is there in the bill the Senate will vote on, but it seems to have been a serious intention of some to levy a tax on those too. (Now, congratulate me on eschewing any attempts at puerile humor when it would be so easy.)&lt;/blockquote&gt;
I was referring to the proposed tax on cosmetic surgery.

As for my later comment about women: it&#039;s all a matter of line-drawing, really.  I know very, very few women who would look the way they do without make-up, skin care products, hair care products, and exercise - at the very least.  From there, you only add on other things - contacts, prescription dermatological medication, hair removal, hair dye, tanning (via tanning bed or the beach), facials, or cosmetic surgery.  

Yeah, it angers me that these crusty old men are taxing certain things that are used almost exclusively by women and are used by women because men want women to look that good.  Something tells me that these guys don&#039;t want their &quot;anti-vanity&quot; thing taken to its logical conclusion.

Okay, I&#039;m also a capitalist: I dislike the idea of taxing things because they aren&#039;t &quot;necessary&quot; and we all need to help out the common good.  Not that tanning is really where I want to make my stand on this, but the idea that it&#039;s okay to wag our fingers at people who have the audacity to buy more than they need is appalling.</description>
		<content:encoded><![CDATA[<blockquote><p>I understood that the legislation would include a 10% on “cosmetic surgery,” however that was to be defined. I don’t know whether or not such a tax is there in the bill the Senate will vote on, but it seems to have been a serious intention of some to levy a tax on those too. (Now, congratulate me on eschewing any attempts at puerile humor when it would be so easy.)</p></blockquote>
<p>I was referring to the proposed tax on cosmetic surgery.</p>
<p>As for my later comment about women: it&#8217;s all a matter of line-drawing, really.  I know very, very few women who would look the way they do without make-up, skin care products, hair care products, and exercise &#8211; at the very least.  From there, you only add on other things &#8211; contacts, prescription dermatological medication, hair removal, hair dye, tanning (via tanning bed or the beach), facials, or cosmetic surgery.  </p>
<p>Yeah, it angers me that these crusty old men are taxing certain things that are used almost exclusively by women and are used by women because men want women to look that good.  Something tells me that these guys don&#8217;t want their &#8220;anti-vanity&#8221; thing taken to its logical conclusion.</p>
<p>Okay, I&#8217;m also a capitalist: I dislike the idea of taxing things because they aren&#8217;t &#8220;necessary&#8221; and we all need to help out the common good.  Not that tanning is really where I want to make my stand on this, but the idea that it&#8217;s okay to wag our fingers at people who have the audacity to buy more than they need is appalling.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: PersonFromPorlock</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711106</link>
		<dc:creator>PersonFromPorlock</dc:creator>
		<pubDate>Sun, 20 Dec 2009 19:34:15 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711106</guid>
		<description>&lt;blockquote cite=&quot;comment-710915&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-710915&quot; rel=&quot;nofollow&quot;&gt;Kenneth Anderson&lt;/a&gt;&lt;/strong&gt;: I didn’t realize that tanning would turn out to be the issue for commenters here.
&lt;/blockquote&gt;

It&#039;s not, really. The issue is how absurd government&#039;s desperate search for money has become.</description>
		<content:encoded><![CDATA[<blockquote cite="comment-710915">
<p><strong><a href="#comment-710915" rel="nofollow">Kenneth Anderson</a></strong>: I didn’t realize that tanning would turn out to be the issue for commenters here.
</p></blockquote>
<p>It&#8217;s not, really. The issue is how absurd government&#8217;s desperate search for money has become.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Shane</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711042</link>
		<dc:creator>Shane</dc:creator>
		<pubDate>Sun, 20 Dec 2009 18:07:22 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711042</guid>
		<description>Bob, you&#039;re kinda right. 

Some stuff takes effect immediately though, and they don&#039;t all cost money. Just from the most recent Senate amendment, the bill would immediately ban denying coverage to children based on preexisting conditions, and immediately include a health insurance tax credit for small businesses. There&#039;s a whole host of insurance regulations that take effect immediately as well. For those of us who support health care reform this is already a big deal, before the &quot;big stuff&quot; takes effect in 2013 and 2014.</description>
		<content:encoded><![CDATA[<p>Bob, you&#8217;re kinda right. </p>
<p>Some stuff takes effect immediately though, and they don&#8217;t all cost money. Just from the most recent Senate amendment, the bill would immediately ban denying coverage to children based on preexisting conditions, and immediately include a health insurance tax credit for small businesses. There&#8217;s a whole host of insurance regulations that take effect immediately as well. For those of us who support health care reform this is already a big deal, before the &#8220;big stuff&#8221; takes effect in 2013 and 2014.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Bob from Ohio</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711026</link>
		<dc:creator>Bob from Ohio</dc:creator>
		<pubDate>Sun, 20 Dec 2009 17:53:00 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711026</guid>
		<description>The tax, like all the taxes in the bill, starts right away too, I believe.
But no benefits until 2014.

Two election cycles with burdens and no benefits.  Looks like a plan to me.</description>
		<content:encoded><![CDATA[<p>The tax, like all the taxes in the bill, starts right away too, I believe.<br />
But no benefits until 2014.</p>
<p>Two election cycles with burdens and no benefits.  Looks like a plan to me.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: David Nieporent</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711019</link>
		<dc:creator>David Nieporent</dc:creator>
		<pubDate>Sun, 20 Dec 2009 17:41:17 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711019</guid>
		<description>&lt;blockquote cite=&quot;comment-710734&quot;&gt;

&lt;strong&gt;&lt;a href=&quot;#comment-710734&quot; rel=&quot;nofollow&quot;&gt;ElCid&lt;/a&gt;&lt;/strong&gt;: In all seriousness, though, if you need to tax something, it might as well be an activity that causes cancer. Yglesias had a good quote back about the benefits of sin taxes vis a vis, say, payroll taxes:&lt;blockquote&gt;Taxing the work people do can have a net beneficial impact on the economy if the tax revenue is spent on something adequately useful. But all else being equal, it does create a drag on the economy. Taxing cigarettes and soda and so forth, by contrast, mostly pushes people toward better healthy outcomes and therefore does something to boost quality of life and economic growth.&lt;/blockquote&gt;Here’s the link:
&lt;a href=&quot;http://yglesias.thinkprogress.org/archives/2008/12/soda_taxes.php&quot; rel=&quot;nofollow&quot;&gt;http://yglesias.thinkprogress.org/archives/2008/12/soda_taxes.php&lt;/a&gt;&lt;/blockquote&gt;Really?  Perhaps I should be arguing with young Matt rather than you, but how do soda taxes &quot;boost quality of life&quot;?</description>
		<content:encoded><![CDATA[<blockquote cite="comment-710734">
<p><strong><a href="#comment-710734" rel="nofollow">ElCid</a></strong>: In all seriousness, though, if you need to tax something, it might as well be an activity that causes cancer. Yglesias had a good quote back about the benefits of sin taxes vis a vis, say, payroll taxes:<br />
<blockquote>Taxing the work people do can have a net beneficial impact on the economy if the tax revenue is spent on something adequately useful. But all else being equal, it does create a drag on the economy. Taxing cigarettes and soda and so forth, by contrast, mostly pushes people toward better healthy outcomes and therefore does something to boost quality of life and economic growth.</p></blockquote>
<p>Here’s the link:<br />
<a href="http://yglesias.thinkprogress.org/archives/2008/12/soda_taxes.php" rel="nofollow">http://yglesias.thinkprogress.org/archives/2008/12/soda_taxes.php</a></p></blockquote>
<p>Really?  Perhaps I should be arguing with young Matt rather than you, but how do soda taxes &#8220;boost quality of life&#8221;?</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Shane</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-711007</link>
		<dc:creator>Shane</dc:creator>
		<pubDate>Sun, 20 Dec 2009 17:20:32 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-711007</guid>
		<description>It&#039;s quite obvious this is aimed at Sarah Palin. As long as she&#039;s traveling the country for book tours or speeches, she won&#039;t be able to use the tanning bed at her house.</description>
		<content:encoded><![CDATA[<p>It&#8217;s quite obvious this is aimed at Sarah Palin. As long as she&#8217;s traveling the country for book tours or speeches, she won&#8217;t be able to use the tanning bed at her house.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: ronbo</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-710982</link>
		<dc:creator>ronbo</dc:creator>
		<pubDate>Sun, 20 Dec 2009 16:50:25 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-710982</guid>
		<description>I laughed when I first saw the tax on cosmetic surgery because it was such an obvious case of distributive justice.  But what is one to make of replacing it with a tax on tanning services?  

I truly fail to understand why Democrats in the Senate would want to reward doctors and their wealthy patients at the expense of small businesses and their working- or middle-class customers. I realize that the medical lobby is stronger than the small business lobby, but who keeps tanning salons in business if not the Democrats&#039; base?  Just a guess, but I doubt that, say, unionized workers and their families visit plastic surgeons more than tanning salons.  This is class warfare through the looking glass.</description>
		<content:encoded><![CDATA[<p>I laughed when I first saw the tax on cosmetic surgery because it was such an obvious case of distributive justice.  But what is one to make of replacing it with a tax on tanning services?  </p>
<p>I truly fail to understand why Democrats in the Senate would want to reward doctors and their wealthy patients at the expense of small businesses and their working- or middle-class customers. I realize that the medical lobby is stronger than the small business lobby, but who keeps tanning salons in business if not the Democrats&#8217; base?  Just a guess, but I doubt that, say, unionized workers and their families visit plastic surgeons more than tanning salons.  This is class warfare through the looking glass.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Chris Travers</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-710962</link>
		<dc:creator>Chris Travers</dc:creator>
		<pubDate>Sun, 20 Dec 2009 16:28:32 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-710962</guid>
		<description>lgm:

The whole issue of death panel comments, for example, has already been discussed to death on this forum.  The coverage here, being a set of blogs of people with liberatarian political views, is not going to be even handed, but it simply a GOP mouthpiece.</description>
		<content:encoded><![CDATA[<p>lgm:</p>
<p>The whole issue of death panel comments, for example, has already been discussed to death on this forum.  The coverage here, being a set of blogs of people with liberatarian political views, is not going to be even handed, but it simply a GOP mouthpiece.</p>
]]></content:encoded>
	</item>
	<item>
		<title>By: Ariel</title>
		<link>http://volokh.com/2009/12/19/the-tanning-salon-excise-tax/comment-page-1/#comment-710957</link>
		<dc:creator>Ariel</dc:creator>
		<pubDate>Sun, 20 Dec 2009 16:25:16 +0000</pubDate>
		<guid isPermaLink="false">http://volokh.com/?p=23717#comment-710957</guid>
		<description>This reminded me of &lt;a href=&quot;http://www.zombietime.com/zomblog/?p=1224&quot; rel=&quot;nofollow&quot;&gt;a great post on why to oppose national health care.&lt;/a&gt;  If we have national health care, it becomes everyone&#039;s business what everyone else is doing.  We all have to impose our values on each other, to make sure we&#039;re eating right, tanning right (or not), etc.</description>
		<content:encoded><![CDATA[<p>This reminded me of <a href="http://www.zombietime.com/zomblog/?p=1224" rel="nofollow">a great post on why to oppose national health care.</a>  If we have national health care, it becomes everyone&#8217;s business what everyone else is doing.  We all have to impose our values on each other, to make sure we&#8217;re eating right, tanning right (or not), etc.</p>
]]></content:encoded>
	</item>
</channel>
</rss>

