So what's your point? Fact: The Federal government is empowered under the Consitution to regulate interstate commerce. In any case, whatever you are trying to say, apparently this can be extended to pretty much anything:
"U.S. Federal statutory excises are (or have been) imposed under Subtitle D ("miscellaneous excise taxes") of the Internal Revenue Code, 26 U.S.C. § 4001 through 26 U.S.C. § 5000, relating to such things as luxury passenger automobiles, heavy trucks and trailers, gas guzzler vehicles, tires, petroleum products, coal, vaccines, recreational equipment, firearms (see National Firearms Act), communications services (see Telephone federal excise tax), air transportation, policies issued by foreign insurance companies, wagering, water transportation, removal of hard mineral resources from deep seabeds, chemicals, certain imported substances, non-deductible contributions to certain employer plans, and many other subjects."