Exactly. Of course these costs are passed on to the customer. All you've accomplished is setting a near-impossible barrier to entry in the market, ensuring that you'll have a oligopoly. If you want to get tax money off cell phone customers, tax cell phones. If you want to get tax money period, then increase general tax levels.

'Immaculate conception' has nothing to do with virgin birth. It refers to one of the dogmas of the catholic church, that the virgin Mary was conceived (by her parents) without original sin. http://en.wikipedia.org/wiki/Immaculate_conception