The states then decide how to collect and pay that tax.
The advantage there is that no fed has contact with a citizen.
Even those states who do not now think they have an income tax, in reality do have one through the Federal Income Tax taking money directly from citizens who have earned their income within the borders of the state.
That revenue stream needs to be cut off or funneled through state government before what remains is able to be sent to DC.
The Fair Tax is the way to go. The fact that illegal aliens would NOT get the monthly prebate check would make life here unaffordable.