How are you going to get rid of the IRS with a “prebate”, won’t the IRS be tapped enforce and collect the sales taxes?
It's obvious that you haven't read the bill or much about it. The Feds don't collect. Each state does the collection and re mitts the Fed their share. Since all but a few states already have retail sales taxes in place, their is no massive new bureaucracy necessary. In essence, the Feds would collect (and audit) from 50 entities as opposed to 150 million now that make payments to the IRS monster.
The sales tax infrastructure is already in place. When I go to Sam's Cub to buy stuff for my personal use, I pay sales tax; the guy behind me, who's buying stuff he'll later sell in his convenience store, doesn't. He gives his tax ID number, and then he collects the tax when he sells what he just bought.
Yes, there will still be a tax collecting and enforcing bureaucracy - it's already there. What there will not be is a bureaucracy that requires you, your employer, and your banker to hand over every detail of your financial life. For an average guy, all the government will need is one datum: How many people are in your household? End of conversation.