The rationale, however, is interesting. Read this statement from Rep. Proctor:
People shouldn’t have to pay a tax to the government if they need a gun in the home for self-protection.
It's an excellent rationale for his bill, but it's also an excellent rationale for repealing almost any non-luxury-item sales tax. People shouldn't have to pay a tax to the government if they need food in the home for protection against starvation, for example. People shouldn't have to pay a tax to the government if they need clothes in the home for protection against nudity (in some cases, of course, the ones protected from certain people's nudity would be the rest of us).
Carry it further, and it's an argument against other kinds of taxes, too. Property taxes: People shouldn't have to pay a tax to the government if they need a home for protection against December. Excise tax on automobiles: People shouldn't have to pay a tax to the government if they need a car to get from that home to the place where they buy the food, clothes and/or firearms they need for protection against those other things. Federal income tax: People shouldn't have to pay a tax to the government just because they need a military or police to protect them from the folks who own bigger firearms than they do.
Keep this up, and this is what we end up with:
1. Donald Trump paying taxes for stuff with his name on it and ugly combovers (the latter figured according to the Blagojevich Assessment Ratio (BAR), which indexes the marginal rate to the ugliness and fakeness of what is not actually fake hair).
2. Osama Bin Laden paying taxes for wasteful consumption of natural resources (the air he breathes).
3. Hugh Hefner for the same (Viagra, silicone, blonde hair-coloring and bimbos -- some of those, like silicone, are non-renewable).
4. Roseanne Barr and Rosie O'Donnell for wasteful use & corruption of the good name of a blameless flowering plant.
Man, I love this idea! Rep. Proctor, you and Sen. Corn are my new heroes!
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