1.   As now envisioned, the tax would apply only to corporations and businesses.

2.   Blethen thinks that rather than an estate being taxed, taxes should apply when a business is sold.

3.   A higher national tax would not add to that problem since the tax would apply to all states.

4.   But in both cases, no federal taxes would apply.

5.   But many state officials believe taxes should apply to all retail sales, no matter where or how they are made.

6.   Davis wants the tax cut to apply to all employees, regardless of salary.

7.   Gift taxes also may apply.

8.   Hatch said today the tax would apply to all tobacco products, including smokeless tobacco.

9.   It also will send a copy to the Internal Revenue Service, with coding indicating that the penalty tax does not apply.

10.   Many state officials argue that taxes should apply to all retail sales, no matter where or how they were made.