Discussion: A tax on products or services that are considered unhealthy are referred to as a six tax. These specific taxes are used to generate revenue while trying to mitigate behaviors that pose a health risk (IRS, 2023). Some sin taxes can be found on cigarettes and e-cigarettes, alcohol, recreational marijuana, and gambling. There may be instances where these revenue streams may not be viable as it is dependent on individuals participating in such behaviors that are taxed. The issue concerning this trend is that when states try to balance their budgets, items that are earmarked for the sin tax are volatile and in turn there may be a decline on the consumption of these goods resulting in lost revenue (Murphy, 2018). As of 2023, 21 states have legalized recreational marijuana and taxation on these products has become a significant talking point for policy makers. The issue lies in that marijuana markets operate under a unique legal framework as the substance is classified as a Schedule 1 substance making it illegal but where states who legalized the consumption and distribution do not enforce these federal restrictions. Since the taxation laws are left under the supervision of the states, it has resulting in a wide variety of tax designs (Hoffer, 2023). For example, in New York, the taxation of legalized marijuana results in the proceeds being split for 40% will support statewide education, 40% in community grants reinvestments funds, and 20% for drug treatment and public education services (Cannibis.NY.gov, 2023) with references.