In your Dell scenario then Dell would have to pass the tax on to the consumer in the price of their laptop. "Simple" as that. If the rate is 2% then Dell would

In your Dell scenario then Dell would have to pass the tax on to the consumer in the price of their laptop. "Simple" as that. If the rate is 2% then Dell would have broken even on the $1000 laptop, so if they wish to make some profit they'll need to raise their price slightly.