i think i understand your intent with a "transaction tax". ($transfer tax)
but so i may understand better...... if i put $10 of fuel in my car would i "transfer" to the service station more than $10 (a little bit more to include the tax taken), or would the service station get less than the $10 (a small amount taken out as transfer tax)? ...... or would i get taxed on the "transfer" at a later date?... or would the service station pay the "transfer tax" later on as they got the money ?