A federal sales tax cannot be constitutionally imposed in any of the fifty states because the federal government does not possess the territorial jurisdiction necessary to tax retail sales inside the fifty states.
Finally, a federal VAT (value added tax) is nothing but a federal sales tax in a thinly veiled disguise, imposed in a “tiered” manner on all levels of sales operations, i.e.: wholesale, distribution, and retail. However, just as outlined above for the federal sales tax, a federal VAT is also UNconstitutional under the separation of limited, territorially based powers, as commanded by the Constitution of the United States of America.
Therefore, all these idiotic politicians talking about a national sales tax, or a flat tax, to replace or LAY ON TOP OF the federal income tax, only demonstrate that they are unfit for constitutional congressional (or State) office, because they are not aware of or don’t understand the constitutional limitations imposed on the authority of the federal government to tax the property or activities of We the People, OR to tax retail activity occurring inside the territory of the fifty states.