Your viewpoint is fairly well contradicted by recent experience with corporate tax cuts that were not reinvested back into the company and were instead used for

Your viewpoint is fairly well contradicted by recent experience with corporate tax cuts that were not reinvested back into the company and were instead used for massive stock buy backs that gave the money to investors and upper management with their own shares to sell back into the rising prices, which is what I said happens with zero tax rates. Do you think if they went even lower that would change? The use taxes you're referring to are mostly going to state-level entities and state infrastructure. They're not going to pay for the federal resources, and I mentioned services, not just infrastructure. Heck, the amount of resources they use in government legal services, courts etc alone are significant costs that companies pay practically nothing but miniscule filing fees to use. Further, even those state level taxes are often minimal in the race to the bottom of states giving massive tax cuts that negate much of the revenue for the sources you mention. As for annual spending on infrastructure: yes, that is at least partially right and is exactly why we have an infrastructure crisis in the country with aging facilities, bridges, etc and no money to pay for it. Whatever companies are paying in use taxes, it's certainly not enough to keep pace with our needs. Are you an advocate for use taxes, or was that just a rhetorical device? Because if you really believe they are appropriately paying use tax, and given the infrastructure crisis, you should be all for increases to those use taxes.