America's Silliest Taxes

our brilliant law makers

America's Silliest Taxes


Simple flat tax? Don't expect anything like that from our busy legislators, who have loaded up the state and federal statute books with all manner of curious taxes, surtaxes, credits, exemptions, deductions, depletion allowances and gotchas.


Herewith, to give you a break from your Form 1040, is a catalog of the country's looniest taxes. Hat tips to William Barrett, Norml, Ray Squitieri, Stephen Von Worley, Thomson Reuters One Source Tax & Accounting and TurboTax.

Arkansas: Body Piercing Tax

The state spells out which services are subject to the 6% state sales tax. Among them: body piercing, gutter cleaning and pet grooming.

California: Deals For Ottoman Empire Victims

If you were persecuted between 1915 and 1923, you get a tax exemption. If your troubles came in 1924 or later, however, there's no break.

Hawaii: Deductions Grow on Trees

Grab a $3,000 deduction if your tree was approved by an arborist advisory committee and you get the right notarial stamp.

Maryland: Oyster Break

Maybe the clam and mussel people didn't make sufficient campaign donations? The aquaculture float credit is available for people harvesting oysters, but not other shellfish.

New Jersey: Helping Families

You get a break if you spend more than $35.64 on family leave insurance. A $37 outlay on this worthy cause, for example, would land you $1.36.

New York: Haunted House Tax

Musical comedies, operas and chamber music are exempt from the sales tax. But not a Halloween show with music, if the admission charge exceeds 10 cents.

South Carolina: Aid For Deceased Deer

You get $50 off your taxes if your deer carcass helps the needy.

Click here to see all 14 of America's Silliest Taxes