The use tax applies to items taxable under the sales tax.

But everyone who purchases taxable items would receive a tax cut.

More to the point, many consumers are reducing their consumption of other taxable items to make up for the cost of gasoline.

Among the framework's elements would be the requirement that states use common definitions for taxable and tax-exempt items, like food.

The law provides an exact list of taxable items.

More to the point, many consumers appear to be reducing their consumption of other taxable items to compensate for the cost of gasoline.

It also lowers the sales tax to 6 percent and expands the list of taxable items.

A household spending $125,000 on taxable items would spend around 19% on the FairTax.

The problem with the name is also compounded in some countries by sales tax, which leads to taxable items costing the customer more than a dollar.

Use based exemptions are when an otherwise taxable item or service is used in a manner that has been deemed exempt.