Sumptuary excise taxes are often called "sin taxes." Why? Why are the sumptuary tax rates on the purchase of alcohol and tobacco products so exorbitantly high? Why not just ban the use of alcohol and tobacco altogether? Are sumptuary taxes regressive? What are the sumptuary tax rates on alcohol and tobacco products in your area? Also, states and localities around the country are faced with regulating and taxing marijuana use. Federal law prohibits using marijuana; however, some states and local governments are legalizing its use for medical purposes. Pick a state or local government that has this situation. What steps has it taken to regulate and tax marijuana? Is such a tax regressive?