SCotUS takes it Both Ways

CHIEF JUSTICE ROBERTS delivered the opinion of the Court with respect to Part II, concluding that the Anti-Injunction Act does notbar this suit.

CHIEF JUSTICE ROBERTS concluded in Part III–A that the indi­vidual mandate is not a valid exercise of Congress’s power under the Commerce Clause and the Necessary and Proper Clause.

CHIEF JUSTICE ROBERTS concluded in Part III–B that the individ­ual mandate must be construed as imposing a tax on those who do not have health insurance, if such a construction is reasonable.

CHIEF JUSTICE ROBERTS delivered the opinion of the Court with respect to Part III–C, concluding that the individual mandate may beupheld as within Congress’s power under the Taxing Clause. 

So, ObamaCare is officially  a non-tax Tax.