Constitutional Rights are "sin"s now? Ive never heard of a Tobacco Amendment in our constitution. Imagine if we emposed a tax on other rights. Actually, I take that back. We have done that in the past in the country. And in 1964 we collectively agreed that taxing constitutional rights were wrong, and made it federally illegal.

National Federation of Independent Business v. Sebelius (NFIB) says congress cant arbitrarily or use Federal taxes as a regulatory penalty. Taxes cannot be made from spite or as a means of punnishment. So back to the drawing board.