[Yardstick]

Alito, Kennedy, and Scalia argue persuasively that it’s not a tax:

http://www.nationalreview.com/articles/304323/no-its-not-tax-samuel-alito

[dfwgator]

How can you pay a tax on something you don’t buy or gain benefit from.......it’s basically a “Head Tax”, you pay it just for existing.

[Cyber Liberty]

Not persuasively enough.