I don't know about you, but I think a good way to celebrate a good negotiation with a supplier is to light up a Cohiba or some other decent smoke with your supply partner. But would anyone pay an extra $10 in Federal taxes for the pleasure of lighting up a single cigar? That's exactly what the US Senate is proposing in a new bill. Talk about a tax that would change consumption patterns!
On a more rational note -- let's hope this other bill goes down quickly in flames -- it's too bad we can't apply the same logic to raising taxes on energy / gasoline on the Federal level and lowering other taxes in an attempt to drive individuals and companies to greener means of transportation and logistics, rather than legislating downright silly things like fleet mileage guidelines. From a Spend Management perspective, I'd argue that energy- or carbon-footprint-based consumption taxes approaches make the most sense.