Historically, a tax on a product has reduced the demand for a product. For example, glass was not widely used in homes until the tax on glass was reduced in England. I will concede that proposed tree tax is minimal. However, it seems possible the compliance and paperwork that the tree industry will have to provide to comply with the new tax will exceed the revenue brought in from the tax. Next year the tax will probably increase and there will be a new regulations attached to the purchase of trees. Money from the government always has strings attached....and the government rarely gets the bad end of the deal.