Charles Lipson, discriminating University of Chicago professor (he reads and links DISCRIMINATIONS), has pointed me to an interesting query that appears on the always useful TaxProf Blog:
I [have] a question about the intersection of taxation and civil rights law. It strikes me that the health care bill which requires that indoor tanning salons will charge customers a 10% tax beginning in July will necessarily only impact tanning salon customers. I have never been to a tanning salon, but since their purpose is to turn light skin darker, I can only assume that the overwhelming majority, if not totality, of customers are white. Does Adarand apply to taxation decision as it does to spending decisions like the Section 8(a) program, but what about taxing decisions?
Disparate tanning tax impact?
Check out my comment on the civil right of access to the sun.
Are they going to start use taxes on the beaches? Will it be pro-rated by skin color, as it’s generally lighter-skinned people with the greatest skin cancer risk? Will there be a subsidy/tax rebate on my Bain de Soleil purchases [Again, sliding scale by SPF… I always go for highest available]