Quote from tomdavis:
Prior to this ruling, the government taxed activity. You could be taxed when you earned income, made a purchase, made a profit, etc.
The fundamental change resulting from this ruling is that now the government can now tax inactivity. You can now be taxed if you fail to get out of bed at a time prescribed by the government, don't eat your carrots or don't give your kids a hug at bedtime. You can be taxed for doing nothing at all. This ruling opens the door for the government to place a tax on everything you don't do.
The real danger is what cash-strapped city and state governments will do with this ruling. Ten years from now there could be thousands of local laws based upon taxing inactivity to generate revenues.