I dont like consumer based tax, in just a tentative examination I came up with myriad ways to get around and abuse the system. It would also end up an even bigger invitation to greatly expanded bureaucracy trying to make and keep it "fair" and put an enormous burden on businesses, especially small business.

Good intent, impossible to execute.

For who could be free when every other man's humour might domineer over him? - John Locke (2nd Treatise, sect 57)