This isn't double taxation, they're targeting unrealized gains or transaction events, which is a different taxable moment, and the real problem is that the framework is just poorly designed, not that it's inherently double-dipping.
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When did Illinois decide it needed a piece of something people already paid taxes on to buy?
This isn't double taxation, they're targeting unrealized gains or transaction events, which is a different taxable moment, and the real problem is that the framework is just poorly designed, not that it's inherently double-dipping.