A tax on home, backyard gardens?

I heard a state legislator today on the radio talking about taxing home gardens that grow vegetables and other produce. This state is in serious economic trouble and they are looking at every possible source of revenue. The legislator stated that many home gardeners sell their produce at flea markets and do not pay any sales tax, that the produce grown even if not sold amounts to income and should be taxed. What do you think if the feasibility and practicality of this?
 
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