We appreciate the principles that Richard Bostic has provided for all of us as background in considering improvements in the current tax program in North Carolina. It is a good set. They are repeated below, with annotations.
Actions engender multiple consequences.
Their effect on the entire code is not generally considered. Closing such loopholes does not raise tax rates but makes the field level for both sellers and purchasers. The sales taxes are very confusing. It seems to vary according to what you are buying and where. It is hard to predict.