First, a sales tax is charged when the Christmas tree is sold at retail. The USDA understands that this is a special tree at Christmas time and provides a excellent time to reach into our wallet. Does the USDA tax walnuts or almonds at Christmas- no. Or peaches or apples for Thanksgiving? Just a cash grab because families desire to support their children's urging for a tree and gifts under that overpriced tree. Just Government suppression of Christmas. Christmas trees are not destroying our forests because these are tree farms -just like growing apples or walnuts.