As a CPA I am very opposed to the idea of a national sales tax. Once we have it it will never go away, since it would be accompanied matching spending that could never be eliminated (without offending some voting base). We're already taxed ad nauseum for everything (income tax, social security tax, medicare tax, state/local sales tax, real estate property tax, license plate tags are taxed, fuel tax, businesses are taxed on the annual value of their personal property, gift tax, estate tax. Let's not add any new taxes like national sales tax or VAT or wealth tax to what we're already dealing with. 😉