“2) annual tuition payments made for education....”
“How is this NOT an exemption of a good or service from the FT?”
This is a consumption tax. Education is not a consummable item; it is an investment in human capital.
So is getting breast enhancements and dental work.
Edumacation is so much a consumer item, it isn’t funny. Must have been all those academic studies.
Books and text books aren't consummable either.
This is pure sophistry.