National Sales Tax? in General Discussions Posted December 2, 2004 A sales tax would have to be paid at each transaction not by the end user. If not you would find that the wealthy would pay less than the 23% sales tax all of the time. They would open some little business like a pulp tree farm with 1 tree on it and then buy cars computers, office furniture lunches for their family that help in the business all tax exempt because it is part of the business. Nope. The only way it can work is for everyone to pay all of the time at each transaction period. No exceptions.