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What is Stupid Tax?

What is Stupid Tax? I have adopted this term from Dave Ramsey, “When I do something stupid that costs me money”, Dave called it stupid tax.   I agree to the fact that I have paid a lot of stupid tax in my life. so this is my stupid tax blog. Ref: https://www.daveramsey.com/askdave/debt/big-stupid-tax
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Stupid Tax #1907

#1907 Lost my new 3-month-old phone, Had no insurance. The only way to get the same replacement phone was to add a new line to my account and continue paying for the lost phone for 26 more months @ $33.34 a month. Add the monthly new line cost of $40. That’s $73.34 for the next 26 months with a grand total of $1,907 of stupid tax !