It is called disparate impact,  Lisa Richwine:

WASHINGTON, Dec 21 (Reuters) – In the rush to fund a U.S. healthcare overhaul, Botox injections to smooth wrinkles will not be taxed, but visiting a tanning salon will be.

Plastic surgeons and Botox maker Allergan Inc (AGN.N) successfully fought a proposed 5 percent tax on breast implants, face-lifts and other elective cosmetic procedures in Senate Democrats’ healthcare legislation.

Senate Majority Leader Harry Reid dropped that plan, nicknamed the “Botax” after the popular wrinkle fighter, in changes released on Saturday. It was replaced it with a 10 percent tax on indoor tanning services.

Well I suppose the Botox tax would have been sexist.    Women are both more prone to get wrinkles and more prone to worry about  them.    However a tax on tanning parlors is racist.   I mean tanning parlors are frequented by people of pallor.

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