NeoXCS, I don't think anyone expects students themselves to be the funding source.
You're right about the gaming market being older though.
Another important thing to understand about the gaming market is that it's made up of primarily middle income persons. In my opinion, you shouldn't tax something that hard-working middle (or in a lot of cases low) income Americans buy for their entertainment. Tax the ridiculously rich who buy 30,000 dollar pieces of furniture and diamond jewelry, etc-- a "luxury" tax, basically.
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