In some states.  they have what is called a sales and use tax, if the 
seller does not collect the tax the buyer is suppose to send the tax 
in. I suspect that usually does not get sent in.--- In 
[email protected], Jon Roland <[EMAIL PROTECTED]> wrote:
>
> People seem to be stuck on the idea of a "sales" tax, payable by 
the 
> seller, which the "fair tax" is. Better would be a "purchase tax", 
> payable by the purchaser, not by the seller. But, to satisfy the 
> Apportionment Clause, it would not be payable by the final 
purchaser, 
> who can't pass on the tax to another purchaser in the form of a 
higher 
> price. That makes it a kind of "value-added" tax, which is what 
most 
> other nations use. If that approach is thought through, most people 
> should recognize it is better than a "sales" tax.
> 
> Repealing the Income Tax Amendment would be acceptance that it had 
been 
> ratified, which it was not. Congress should simply pass a 
concurrent 
> resolution finding that it had never been ratified. Much easier to 
do 
> than adopt an amendment.
> 
> -- Jon
> 
> ----------------------------------------------------------------
> Constitution Society      7793 Burnet Road #37, Austin, TX 78757
> 512/374-9585   www.constitution.org  [EMAIL PROTECTED]
> ----------------------------------------------------------------
>







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