Feel free to name me one amateur or professional athlete who has never had an injury. Sprained ankle, torn muscle, broken finger, tendonitis... doctors don't treat those for free. Sports are burden on the healthcare system! Let's put giant warning labels showing gruesome sports injuries on all sneaker boxes and tax the 400%!
I'm obviously being absurd. We shouldn't tax sports. I'm just illustrating that if you draw the line on smokers, there's lots of other places you'd need to draw the line. Surfers go in the ocean with sharks, skydivers jump out of planes, people climb El Capiton with just a rope, skiers fly down the hill at 30mph. I don't hear anyone saying they should be taxed because of their choices.
Should we tax bass playing because it causes carpal tunnel syndrome?
We tax Basses.
We tax skis.
We tax climbing equipment.
We tax planes.
We tax surfboards.
We tax parachutes.
We don't tax this stuff at the federal level, but one way or another it all gets taxed.