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The question of whether a states share of lottery proceeds constitutes a sin tax is debatable, but the Tax Foundation, a national tax policy research organization, maintains that if a states intent in offering a lottery is to raise revenues for the state as in Texas, where net lottery proceeds support public education the payment is a tax

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Also covers those considered historical (not seen in 20 years)

Because youre going to make a lot of those households worse off because youre taxing them more heavily. Hoffer said tobacco tax revenue can also be unreliable to fund an entire state government because the number of smokers in Delaware and across the U.S

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