Racist against whom? The idiot white women and brainless meat heads that significantly increase their odds of skin cancer along with having leathery skin by the age of 35 in order to give themselves that unnatural orange glow?
A tax on these people?
In addition to a tax on tanning, there should also be a provision that if you receive any government assistance to have HC, you don't get coverage should you have a history of tanning and get skin cancer. Also add to that, if you have a history of smoking and get lung cancer, if you have a history of heroin use and get AIDS/hepatitis, or if you're morbidly obese and have diabetes/high cholesterol/heart disease.
So how's it racist again?