That's interesting, because I swore when I had a tax license in my old state (MS), there was wording to the effect of all money collected that was listed as "State Tax" to the end customer had to be remitted to the state, even if it was greater that what should have normally been due. I think this was to avoid this exact situation of companies trying to make money off of taxes.

Maybe that was specific to my state, but I would be highly surprised.

I'll have to dig up that WSJ article. It sounds interesting.