We've covered all of these video game sin tax proposals on GamePolitics at one point or another, but Reason has a concise roundup of legislative attempts to levy special taxes on games:
Texas ended up adopting a subtler system, in which the legislature created a video game subsidy and steered the money toward efforts that meet the state's "general standards of decency." I hope that means some programmer in Austin is making a game that lets you smoke some weed with Willie Nelson, hook up with Anna Nicole Smith, and then head down to the Alamo for a bloody standoff with Santa Anna.
The New York Times' Freakonomics blog weighs in on the topic as well:
Some proposals aim to tax only violent games (who knows it if would affect the forthcoming adaptation of Dante’s Inferno, in which sinners are the exclusive targets of horrific violence). Seriously, though, one can see the populist appeal of Louisiana’s “No Child Left Indoors” proposal, which would impose a 1 percent tax on video game equipment and televisions to fund outdoor recreation facilities.