Sophie Rain Takes Victory Lap After Sin Tax Candidate Loses Big In Florida Primary

Sophie Rain is having the last laugh over a Florida gubernatorial candidate who invoked her name and proposed a "sin tax" ... because he got trounced in his primary.

Here's the deal ... James Fishback proposed a 50% tax on income brought in by OnlyFans stars living in the state -- a "Sin Tax" -- and called out Sophie as someone who should do more with her life than adult entertainment.

Well, he got his butt kicked in Tuesday's primary election ... coming in 3rd with about 10% of the vote ... so it seems his tax idea wasn't a big hit with voters.

Sophie tells TMZ ... had James been less focused on her T&A and more focused on actual issues voters care about, maybe he'd have done better in the polls.

Listen for yourself ... SR takes a few brutal shots at James.

Sophie also tells us there was a part of his campaign she liked -- using a portion of the Sin Tax to boost the state's education funds.

As a result, Sophie says she's going to celebrate his loss by donating up to $1 million to help pay for teachers' classroom wish lists.