Some people - statists, progressives, liberals, democrats - have never met a tax that they didn't like. It is the patriotic duty of all Americans to avoid any and all taxes.
Would it surprise you that it was a Republican bill that allowed this tax?
http://www.downsizinggovernment.org/gop-fingerprints-christmas-tree-tax
The National Taxpayer Union’s Demian Brady posted a link on his Facebook page to the 1996 bill that enabled the U.S. Department of Agriculture to implement a “Christmas Tree Tax.” As it turns out, the legislation was sponsored by then Rep. Pat Roberts – a Kansas Republican. John Boehner, the current Republican Speaker of the House, was one of the bill’s co-sponsors. The vote in the House was 318 to 89 with most of the “no” votes coming from Democrats. In the Senate, the vote was 74 to 26. Sen. John McCain was the only Republican to vote “no.”