Umm, I don't see a market here. I see the government charging a fine for behavior they find objectionable. If the government decides that you shouldn't drive more than 55 mph and they catch you doing that and write you a $100 ticket, you haven't participated in a market transaction in any way.
Libertarian means do what you want as long as you're not hurting others. Gary Johnson ran on the platform of 'keep the government out of our pocketbook and out of our bedroom'. Not sure how taxing home use aligns with that.