Sales tax is paid by the end user.
Wrong. It's often passed on to the end user but the responsibility (and liability) has always stayed with the merchant.
Notwithstanding the State of Massachusett's unconstitutional attempts to get residents to pay a Mass state sales tax on out of state purchases.
Wow. You might be the most clueless individual on this board. And that includes some truly borderline psychotics here.
Have you ever started up a business? Have you ever run a business?
Sales tax is paid by the end user. Corporate taxes are paid by the end user. Every tax is paid by the end user because anyone upstream passes on the cost to the customer.
As pointed out ad nauseam, your absurd proposal would kill any business creation. Businesses have revenue long before they have profit. Run without profit long enough and you're out of business. Tax the revenue and lack of profit happens even faster.
Almost every state I know has a "use" tax to cover purchases made out of state by in state residents. That includes my home state of TN. There is nothing unconstitutional (per the US Constitution anyway) about it.