If anyone wants to tax things that aren't essential for day to day life, who cares? If you want it bad enough, you'll pay for it.
I know...this isn't the right topic, but I just wanted to reply with a point of view: Who decides what is essential for day to day life, and what to tax?
The argument could be that tanning is essential to John Smith's daily life because it does something positive for his emotional well being. He may have a disposition for some type of depression when he's pale, so he tans, and it makes him happy.
Yeah, it's a stretch, but I wouldn't be surprised if you see this type of argument going to the courts for any of the "sin taxes" that we're going to have.
Thanks for the link in the original post.
mir