The US tax laws are now clearly laid on on the IRS website. You can review them on the link below. IRS state that cryptocurrency is dealt with as property and that the gain or loss must be accounted for as a capital gain on sale of the coin. Refer to Q4 on the link below.
IRS website Cryptocurrency and taxes:
Frequently asked questions and answers about Virtual Currency transactions.www.irs.gov
Bearing in mind that multiple purchases of coins could be made over a period of time further completing the tax calculations. Yes, people in the US can spend their Dash but it if it is not reported correctly they can be tracked down and fined or more. The US is famous for its rigor in collecting taxes. It is one of the few countries in the world that tax citizens on citizenship - meaning even if they have left the country they are subject to US tax law.
Can you link where it was stated clearly? Reading through it, I'm not really understanding how you would determine the tax of dash having paid sales tax at the same time. They aren't very clear overall on micropayments.
"Generally, a person who in the course of a trade or business makes a payment of $600 or more in a taxable year to an independent contractor for the performance of services is required to report that payment to the IRS and to the payee on Form 1099- MISC, Miscellaneous Income "
Which makes me think you don't even have to report anything less than 600$, but again its not clear. Maybe you understand it better, and can enlighten me?
If crypto is taxed for micropayments as you say it is, then that seems unenforceable, because there is no way for the irs to collect the information required, and if they were able to the taxes associated with it wouldn't amount to enough to make it worth doing.
Ill just ask my buddy thanks for the link.