No and I have the papers to prove it ;-)
When sales tax is 25% people will freak and will be falling all over themselves to buy things from a guy on the street who charges no tax.
Resale perhaps, but the supply simply wouldn't exist for most items. Liquor, cigarettes, and gasoline are all taxed at much greater than 23% now, yet I don't see a huge street market for them.
I wonder how they will treat internet sales? Will the internet still be tax free?
They will go after Internet sales. Yet as much as I dislike taxes, I can't think of a logical argument that the Internet is a separate world exempt for standard laws.
Garage sales? Will they try to crack down on garage sales and yard sales?
I have an income tax rate much higher than 23% now, yet I've never had an IRS agent check out my garage sale income. I think your concern that secondary sales of used items will become a target of revenuers is unfounded. Indeed, the sale of personal items below a certain value would likely by excluded.
What about gold? Gold is technically currency, so charging a tax to exchange one currency for another isn’t very fair.
Gold isn't currency, as I'm not required to accept it as payment. However, you raise an interesting point, a 23% tax on commodities would certainly kill the speculative commodities business. I'm tempted to say there isn't a downside to that, but I haven't sufficiently mulled it over. The more pertinent question is whether all items would be taxed. If yes, then the rate would drop very low (I'm guessing 2%) and be payed mostly by business. It would also drive out middlemen. If there is an exemption for items that constitute a business expense, then CPA's will not disappear.
The problem with taxing every exchange is that a product that changes hands five times at 10% taxation, becomes 61% more expensive.
A business expense exclusion to sales tax would have to be implemented. This could also apply to Gold. In fact, this is exactly what is done NOW with state sales tax.
Most all of you concerns apply to current state and local sales tax (few problems), so I don't understand your fear.
The problem with taxing every exchange is that a product that changes hands five times at 10% taxation, becomes 61% more expensive.I'd like to see that math.