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The penalty bestowed on a person when they order a more expensive beer than they usually drink because someone else is paying. The sheep- tax is most commonly paid when a bit of the more expensive beer is spilled on the orderer.

Origin: Based on the historical practice of taking sheep, wool, etc. as a tax on livestock.
Paul: Hi John, let me buy you a beer. Whatcha drinkin'?

John: (drinking a Miller Lite) I'll have the IPA on tap.

Sheep-Taxing Bartender: (sloshing the beer on John) Oops, I seem to have spilled a bit on you.
Sheep-Tax by Mereditch October 18, 2013
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Sleep tax 

The catch up sleep your body forces (sleeping through alarms, etc) for staying up too late for multiple days in a row.
Man I slept for 12 hours and missed my appointment, I knew I shouldn't have stayed up playing games three nights in a row. Sleep tax is a bitch.
Sleep tax by tbhinevercared February 4, 2018

sleep tax 

The price you pay for oversleeping. You sleep so late that you have to buy breakfast on the way to work/school. Sometimes it's a cost/benefit equation: Is sleeping late worth the price of breakfast at a drive-through restaurant?
Q: Yo man! Why you so broke?
A: Ahh man, these late nights at the club are killing me! I've had to pay sleep tax three times this week. I'm sure getting tired of Mickey Dee's sausage muffins and hashbrowns.

sleep tax 

A time-based tax many living creatures pay in order to live and function. Humans usually pay one-third of their time income towards this tax.
You thought the IRS is bad, have you heard of the sleep tax?
sleep tax by OctocatPerson July 16, 2021