Pajama Pundits

If a plan to tax Rude, Crude, and Socially Unacceptable behavior is to be workable, there should be a simple test to determine who should be taxed and who might qualify as exempt.

I propose this form: Application for Waiver of Rude, Crude, and Socially Unacceptable Status.

The simple part is that everyone is taxable, until the waiver is applied for, and their status as Socially Acceptable has been formally approved.