Eventually everything will be a use tax. It's the only fair tax and there will always be loopholes otherwise.
Use taxes are not "fair" much less "the only fair tax".
You and I both benefit from having fire departments even if our possessions never ignite. The same is true for all sorts of common infrastructure.
You'd think that, but they are deeply unpopular.
If we're going to have a use tax, I'd rather a private company own whatever I'm using.
Land use tax needs to start first
Use taxes are not "fair" much less "the only fair tax".
You and I both benefit from having fire departments even if our possessions never ignite. The same is true for all sorts of common infrastructure.