it is quite easy to do. france also uses that to find garden house because our genius politicians found that those should be taxed. it is the french pattern when the middle class gets something we should tax it. few years ago it was gold coins that became taxeable.

art in france has a specific lower taxation so that rich people can buy it and use it as a store of value. at the time this was saved from high tax (like gold) the prime minister of france was one of the wealthiest antique dealer in the world.