If you are an individual I would expect that you'd always be paying 
retail regardless of your intent.  As a business, you would be 
responsible for collecting sales tax on retail goods you sell (the 4 you 
sold).  As a business you are NOT required to pay retail tax on 
business-to-business purchases for things you will be using "as a 
business".  This means if that's a company car, you aren't going to pay 
the retail tax on it.  This is similar to buying a company car today in 
that you don't pay personal income tax on the "company car".

Now if you are buying the 5th car as a business and using for your own 
personal use then that's an issue and would probably be caught in retail 
tax audits.

-Cameron

Billy Cox wrote:
> The line between wholesale and retail purchasing is blurry at times. If I
> buy five Corvettes for resale, who is going to care whether one of them ends
> up in the garage at my home long after the other Corvettes are sold?
>
>
>
>
> -----Original Message-----
> From: Cameron Childress [mailto:[EMAIL PROTECTED] 
> Sent: Monday, January 28, 2008 7:35 AM
> To: CF-Community
> Subject: Re: CF-Community Presidential Poll
>
>
> From:  http://www.fairtax.org/site/PageServer?pagename=about_faq_answers#1
>
> "The FairTax is a single-rate, federal retail sales tax collected only 
> once, at the final point of purchase of new goods and services for 
> personal consumption. Used items are not taxed. Business-to-business 
> purchases for the production of goods and services are not taxed. A 
> rebate makes the effective rate progressive."
>
> -Cameron

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