Although the recent Supreme Court decision appears to infringe on the 24th Amendment to the US Constitution, which bars any poll tax or other tax for voting in Federal elections, the Indiana law only requires an identification card which is not subject to a recurring tax. There is a difference between a tax and a fee, whereby a fee is incurred to obtain a driver's license or identity card. A fee is necessary because of the simple fact that there are costs of providing the card, storing the data, and requesting periodic renewal after so many years. There is no "tax" that must be paid each time the voter casts his ballot.

One may argue that there are taxes paid indirectly by state and federal fuel taxes in the transportation cost to obtain the license or ID, or the cost of postage incurred in mailing forms to obtain a passport.

If a state requires simple identification with a photograph for voting, it should be issued free to anyone. But to consider the incidental costs of filling out forms, paying gasoline or diesel fuel taxes to drive to a state agency facility, cannot be classified as a direct "poll tax". For poor areas, states should establish convenient identity card location sites to insure that all citizens eligible to vote without any direct costs involved.