[Phantom Lord]

The point is that the Doctor has to pay sales tax on the services he sells, and, since you keep assuring us that prices won't increase as the NSRT goes on, the Dr. has to eat it. That's the $150K.

The doctor will also no longer being paying FICA and other employment tax expenses on his employees, nor will his practice be paying income taxes and associated compliance expenses.

[expatpat]

That's not the point -- AR was comparing him with the drug dealer.