I am assuming you're playing devils advocate. If not, you're an idiot. straight up.
I've counted on a motorcycle for my only source of transportation for years. Fortunately, I no longer need to do so. although I still prefer a bike over a cage anyday.
I am not alone in this. I know PLENTY of people that only own a motorcycle. And plenty more that commute via their motorcycle & leave their cage at home. reducing emmissions, reducing traffic, etc, etc.
Not too many people take personal watercraft to work every day. And cigarettes. a little bit of a stretch, do not ya think? How about taxing u for not installing a non-slick mat in ur bathtub. Wet porceline is, indeed, hazardous to ur health.
Personally - I think the idea of a luxury tax, regardless of what you're applying it to - is a crime. Why should anyone, regardless of income - have to pay extra taxes - on top of what they already pay in sales & income tax - just because they used the fruits of their labor to buy something they enjoy? Luxury taxes r socialism, plain & simple. And the last time I checked, the United States was based on Capitalism.