"it would be who is selling the literature, the Watchtower through an agent or would the retailer be the individual JW"
Let's not play stupid or ignorant. We know who ultimately keeps and manages the money. You are suggesting that the individual JW, after being exploited, still may have to register and file sales tax returns. The Chutzpa!!! Haven't they gone through enough??
The sales tax is always paid by the final user, never a merchant. The merchant, however, in order to be able to sell, is obligated to collect the sales tax from the sales tax payer and pass it to the government. The Watchtower gets all the money. The Watchtower must pay.