This is something that the legislators just don't understand. I, as a consumer, don't have much of an incentive to follow the law and pay a 34% tax rate on a $20 purchase. It's an unnecessary upcharge just to follow the law. A reasonable sales tax would be more acceptable but this is ridiculous to see. It de-incentivises sales and therefore reduces tax revenue compared to keeping it lower at the same rate as alcohol/food in general. My fear is that they'll be too stupid to realize the loss of revenue is from this tax and then they'll increase the tax to combat it; doubling down on a poor decision.
This will surely let the Black Market fester.