NONSENSE: I collect the sales tax from all my customers. They don't have to register. I do. I pay that sales tax that I collect directly from my checking account.
But isn't that the whole point? the same principle would apply to individual JWs and THEIR customers.
I think that it was the WT-JW relationship / concept that the WT did not want to be formalized - the WT wanted:
The individual JW are selling to THEIR own customers - ie the householder
The individual JW are NOT agents of the WT (the WT is very clear about this regarding liability)
Thus, just like YOU collecting sales tax from your customers and paying, the individual JWs would collect sales tax and pay it.
If the JW where acting on behalf of the WT, like being agents, then the WT would pay - but the WT does not want that liability.