I don't know what 'Fair Tax' is, but used items in TExas are certainly taxed. It is taxed everytime it is sold, if the dealer is honest, or if it is not being sold for resale.
There are millions of dollars worth of merchandise sold over the internet, at flea markets, and garage sales (that are not garage sales, but businesses), on which no sales tax or income tax is collected. I wonder just how strict they would be on the enforcement.
States have been salivating at the prospect of being able to tax internet-interstate sales for a long time. That was one thing I didn't like about Ron Kirk.
I don't know what 'Fair Tax' is, but used items in TExas are certainly taxed.
The "Fair Tax" NRST doesn't tax used items, and provides that states that conform their sales tax structure to be consistent with that of the Fair Tax can administer the NRST and be paid to do so.
H.R.2525
SPONSOR: Rep Linder, John (introduced 07/17/2001)
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.
Refer: http://www.fairtax.org & http://www.salestax.org
Texas has already indicated that it would be willing to conform its sales tax law to that of the Fair Tax NRST should it be enacted to uniformly administer both.
Committee on Ways and Means, Full Committee, 4-11-00 Testimony Carole Keeton Rylander, the Texas Comptroller of Public Accounts, was delighted to receive an invitation to testify before this committee regarding the Fundamental Tax Reform measures under consideration today. Last year, the Texas Comptroller collected
http://waysandmeans.house.gov/fullcomm/106cong/4-11-00/4-11hami.htm
The Fair Tax NRST was designed through the efforts of a group of businessmen from the Houston area.