Charlie, based on what is stated in “Use Tax for Businesses” on their website I would not give it much chance against a court challenge considering the established jurisprudence and SCOTUS’ ruling which I posted previously.
According to “criminal Defense Lawyer” to establish that someone has committed tax perjury the government must prove that the defendant
1. signed a false document, whether a tax return or any other paper submitted to the IRS
2. stated that he or she signed it under penalty of perjury
intended to violate the law.
Thus, it would seem that if a person reasonably believes that this tax is illegal he has not committed perjury.