—I agree, but I happen to believe that there is more evasion under a 28-35% federal income tax rate (plus state income tax, plus 15% payroll tax) than there would be under a sales tax in the teens, half of which going out of state would have no effect upon.—
The only way I disagree is that I think the incentive is, percentage point to point, greater with the sales tax because it is easier to cheat on sales tax than on income tax. It’s easy to make purchases that don’t trace back to you. It’s harder in the income area.
If they start asking for an SSN every time I purchase something, all bets are off.
You pay it at the point of purchase, just like state and local sales taxes and federal fuel surcharges.
It would be stated at the bottom of your receipt.