[nsmart]

As with any tax, there will be cheaters. There will also be a lot less enforcement needed. I can't imagine Wal-Mart trying to cheat and risking the sanction.

[Iwo Jima]

I can't imagine Wal-Mart trying to cheat and risking the sanction.

Just what is the "sanction"?

WalMart may not risk a "sanction," but you have to admit that there would be countless other people selling things -- say in WalMart's parking lot -- that WalMart sells, but for 30% less. And that many consumers would prefer to buy the same or a comparable item for 30% less.

The NSRT would cause a huge black market and disruption to our economy and society.