It would be a start - impossible not to be - but you might suffer adverse consequences. Either: you make other things expensive you didn't mean to, through the wrong granularity of rule, or you didn't catch people who slightly changed their position to not have the rule applied to them any more. And either case: lots of energy spent defining rules and having each company analyse whether or not its affected and then what to do about it.
It is still substantially more effective and easier than trying to look at literally every individual thing we do and guilt people into doing different things.
It's just not going to work, people will use AI anyway.
I don't see why taxation is a good solution to guilt. Information is. Is Google using anything but renewables powering the AI stuff? Is this even in the top million things people do that generates pollution in some way? Until you know, why would you feel anything?
