>”And, vehicles (such as Volvo) can be “overseas delivered” with a trip over to pick up, drive and ship back. The cost is actually lower than US delivery (well, it was a few years back). The customs is lower due to it being a “used” car.”
Every item imported into the United States will be subject to a FairTax under the customs section of the FairTax code. And “used car” tricks will not be tolerated.
You are talking about a small sliver of the overall global economy by persons who think they are clever to commit tax evasion. A few examples of such persons will be all it takes to let the public know to comply with the FairTax code.
The real benefit will be that US goods and services that are exported will not be taxes and that fact will provide a huge competitive advantage to the companies of these goods and service.
You didn’t read my post. The great majority will shop online, from non-taxed countries. Purchasing will shift out of the US and we will be chasing cheater consumers just as the IRS now chases cheating earners. And, who exactly will it be that doesn’t tolerate tricks? The IRS, the Customs dept., the Coast Guard. A consumption tax is simply the mirror image of an income tax. We need to capture a small amount in both directions.