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.
>”The great majority will shop online, from non-taxed countries.”
Online retail transactions are easy to track and tax. Every retail purchase made for outside foreign goods that are destined for the USA will be taxed at the FairTax retail rate.
Under the FairTax there will be never be a simultaneous income tax and sales tax, only a sales tax to replace the income tax. A simultaneous income and sales tax will never be allowed as evidenced by the crash of Cain’s tax plan.