The whole luxury tax thing is just a nightmare to implement. Do we tax people that make over 250k per year and happen to buy a BMW, or do we tax the guy that saved for 10 years to afford the same BMW who only makes 40k a year? I know plenty of people that are just regular joes who own 3 to 5 cars. Hell some of the guys have cars that they only drive on the race track. Do we tax them for that luxury even though they make 30 to 45 thousand a year?