Okay, let's tie it all back then:
The purpose of the original tax on tanning is (implicitly) to control behavior which could be harmful to individuals AND (explicitly) to offset healthcare expenses of those who engage in that behavior. I think we all agree.
So, the exact same argument could be made for taxing baby formula: that taxing it should implicitly control the behavior which is harmful and should explicitly offset costs associated with that harmful behavior (doctor visits due to ear infections, asthma, stomach viruses, juvenile diabetes, etc.)
I know not every woman can breastfeed - but there will be healthcare costs associated with their use of formula which must be collected somewhere. Why don't we tax it?
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