40 of the 50 states have a sales tax now, but don't have the problems you describe.
Sales taxes are not collected on services (a service tax is called a service tax, it's a different thing entierly), that's why the babysitter won't be drug in. She is providing a service, so no sales tax.
All sales tax systems have a minimum amount of sales you must make before you have to start collecting sales tax. That's why the lemonade stand operator won't become a tax collector for the feds, they don't enough in gross sales to start collecting sales tax.
I don't mind a vigorous debate on Cain's plan (in fact I perfer it, it helps work bugs out of the system, and every system has bugs), but let's at least stick to facts.
40 states have a sales tax in place that works and is a model for how a federal sales tax would be implemented.
Instead of making wild accusations about what would happen under a federal sales tax, we should look first at how that potential problem is handled under the state sales tax system. Almost every time I've done that, it turns out there has been a simple solution to handle the "problem" for a century or more.
We're not reinventing the wheel here, we're taking about a system that has been in place at the state level for over a hundred years.
All sales tax systems have a minimum amount of sales you must make before you have to start collecting sales tax.”””
As a life long bookkeeper who has prepared a great number of Sales tax returns, we collected & paid sales taxes on each & every transaction. Small & large alike.
I have never heard of your reference to ‘not collecting sales tax until you have sold a certain amount’.