There is an oxymoron in use. The IRS wants to use a temporary tax imposed during the Spanish-American war on items then considered luxuries, i.e. telephones, to tax Voice over the Internet Protocol applications.
The tax, $.01 when first enacted in 1898, was used to fund the Spanish-American war. It lapsed, but congress later made the temporary permanent. Ah the IRS — their new motto should be “stifling growth since 1862.”
Details on this new attempt to coat-hanger abort a new technology are here.