Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Tuesday, October 2, 2012

Weird Taxes

MoneyIn the plethora of tax laws that exist within this country, it is always interesting and amusing to examine some of the stranger tax laws that exist on the books. For example, in Tennessee, when a person is caught with illegal drugs in their possession, the state subjects that person to a tax on the illegal drugs. According to the Huffington Post, this tax has provided a "new revenue stream for the state or county." In Chicago, Illinois, soft drinks are taxed differently based upon how the soft drink is sold. The State of Oregon provides tax credits to individuals who have lost the ability to use their arms and/or legs. The credit itself is not based upon the number of limbs that a person has lost, only that the person has lost the ability to use those limbs. The State of New Mexico does not believe in taxing its oldest citizens. In that state, if you live past 100, then you do not have to pay income taxes assuming that the centenarian is not claimed as a dependant. In addition, to these strange taxes, Kansas makes travel in a hot air balloon taxable as an amusement if the balloon is tethered. If the balloon is not tethered it is considered to be a mode of travel and not subject to the tax.

See Mark Steber, There's a Tax on What?, The Blog: Huffington Post, Sept. 28, 2012.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention. 

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