> Ahh - Then I need to re-read the book.  I just pulled it off my
> bookshelf and dusted it off this morning.
> 
> -Cameron

I don't remember if they cover this in the book; I'm just going from the
current definitions of things as they stand now.  

The reason why I applied it to a Fair Tax scenario is because the need for
such classification and corresponding collection of that class of taxes
would obviously still exist.

Actually, the government frankly couldn't care less whether or not you
collect any sales or use taxes for them whatsoever, and they'll tell you
this if you ask them.  As a merchant, you may have the right to collect
taxes, but actually collecting them from your customers is entirely up to
you.  It's a legal fact.

On the other hand, *paying* those sales and use taxes that *could* have been
legally collected... well, you're *always* going to be responsible for that,
as far as the government is concerned.  They don't care whether you pay it
out of your pocket or pull it out of your mattress or collect it from your
customers at the time of sale; they just care that you pay it, on time.

So Sales Taxes or Use Taxes, as a merchant you're still on the line to pay
them, whether they are collected or not.

Respectfully,

Adam Phillip Churvis 
President
Productivity Enhancement


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