I don't know if I can support a tax on this. The way I see it as a business person is that the materials are free. Right there, if you're a manufacturer, you're saving money. I would expect manufacturers that make the materials that I would use and keep using, such that I'd keep going back to that source, to start charging me for that material so that they would have another revenue stream.
I don't think about taxes so much as just opportunity for materials. I think it's a win-win because, if you're not manufacturing new materials and you're using old materials, there's a carbon savings. I don't see a tax, personally.