Ummm . . .
The mandate is either a regulation of interstate commerce, OR it's a tax. The one has nothing to do with the other. That you don't know that illustrates why you should not be making these sweeping pronouncements.
The Administration is, of course, claiming NOW that it's a tax, even though Obama argued tooth and nail that it wasn't when Stephanopoulos called him on it earlier this year. Square that with this:
Article 1, section 9 of the U.S. Constitution:
No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.
Of course, in order to do that, you have to know what all of it means; your answer should pretty much tell us whether you do or don't.
Also, this "tax" originated in the Senate, as it was the Senate bill taken up and passed by the House. Constitutionally, all taxes must originate in the House.