The furniture company buys from the lumber company and gets taxed. How is that an administrative burden? If you’re selling, then you’re collecting taxes. Why should Joe’s restaurant have to do it and not Joe’s Lumber Yard. It doesn’t make sense to me that it’s any different.
If I buy something and get taxed, there’s no administrative burden on me. If I sell something and get taxed, then my burden is no different than any other seller.
I don’t see that it’s onerous.
What is onerous is exemptions granted at the end point of sale. An exemption MUST be granted to Churches, for example, because it’s unconstitutional to tax them. They are permitted free exercise, and if the government takes away any of their money, then it’s not free. It’s inhibited.
You just don’t understand VAT.
Read this: http://www.heritage.org/research/reports/2005/05/beware-the-value-added-tax and then let’s talk.