[groanup]

If people break the law now to save $20 bucks on a carton of cirgarettes,

A huge intrusive government is what we have now. Most retailers have no incentive to cheat on this. The enforcement arm of the NRST would be looking for black marketers, not exactly a problem in my opinion. Where do you think black marketers in NY get their cigarettes? Either from North Carolina or from some Indian reservation. In both cases what are being avoided are state taxes and levies. The NRST would apply to both reservations and to NC.

[Your Nightmare]

The NRST would apply to both reservations and to NC.

Not if you have a business use certificate.

[Always Right]

Most retailers have no incentive to cheat on this.

LOL, are you kiddding me? No incentives???? It is a 30% incentive, which is huge. Resturants will have second cash registers that they don't report and pocket the tax Other businesses will do the same. How will anyone know if they sell 10 or something or 12? It will be very hard to track in most circumstances. 30% is a huge chunck of change in any business.

[Iwo Jima]

Most retailers have no incentive to cheat on this.

That's absurd! Established retailers will be forced to "cheat," to use your term, to compete with the black market, to say nothing of "The Little Shop Around the Corner" that sells "used" goods without the 30% tax which may not be exactly "used" in the traditional sense of the term.

[Iwo Jima]

The NRST would apply to both reservations and to NC.

Do you have proof for this statement? I don't see how legally, constitutionally, the US government can tax activity on a reservation, which is another sovereignty. If so, why don't they do it now?

Indian reservations would become the true "no tax" havens. People would flock to them to stock up on every conceivable item. And the businesses "off the reservation" would have to "cheat" to stay in business.