Hey I'm all for these sin taxes because you have a choice, they are leisure activities. Food, shelter, clothing, basic transportation are necessary to work and live. The minimal amounts of those needed should be tax free. Sin taxes are much more fair than payroll taxes. Why are we taxing people for working? There should also be a soda tax. If you choose to put terrible crap in your body that hurts your health and indirectly hurts others you can pay a bit extra for it.