[carenot]

Individuals intent on avoiding the tax will establish business activities to "shelter" income thus bringing back the accountants and compliance monitors.

No need to shelter. No forms to fill out.

[scubadan]

Tax shelter would be today's term. Tax avoidance would be the term under a NRST. Perhaps I used the wrong word but it doesn't change the facts I mentioned.

[Always Right]

No need to shelter. No forms to fill out.

There will be forms to fill out for every family so they can recieve their monthly rebate check, and of course there will be weekly forms to fill out by businesses reporting all their retail sales. Also it will be necessary to track all non-retail purchases to make sure they qualify. Also individuals are liable for sales tax they pay to non-registered businesses or individuals for goods or services. Technically, if you pay $50 to the neightbor boy to mow your yard you owe $15 in sales tax, so there will need to be a form for that.