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1. friend tax
The things you do out of obligation to friends in your life with no tangible expectation of payback.
Person 1: "Man, why do I have to invite Sheila's loser boyfriend? It's my damn party."

Person 2: "Suck it. Friend tax."
2. Friend Tax
Taxing your friends or partners by taking a portion of they're meal.
Friend 1:"Hey you just jacked my fries!!!"

Friend 2:"I didn't jack them! That was Friend Tax."
3. Friend Tax
To make out with a longtime friend of yours, simply because you've known them for a very long time. Sort of a little way of saying, "thank you for sticking with me for so long." Often leads to unprecedented amounts of awkwardness afterwards.
"Me and Shirley hung out last night, and I payed her a little bit of friend tax... And now she won't stop calling me. God, am I an idiot."
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