>”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.
Not so. The state of AZ has resorted to asking the taxpayer to fess up. Tracking online purchases is extremely difficult.
And, the lack of a simultaneous income tax & sales tax is exactly the problem with the so-called "Fair Tax". Those who consume within the US borders are targeted just as those who earn are now targeted. We need both.