"A sales tax where the citizen controls their level of taxation, and the tax rate is transparent..."
Not all consumption is controllable by the taxpayer, so the amount of tax is not truly controlled by the citizen. Essential consumption is not controllable, while most discretionary spending is controllable (it can even be done over the internet and in foreign countries where that consumption would escape the NRST).
Which is why the NRST includes the Family Consumption Allowance (FCA), which essentially un-taxes subsistence-level (essential) spending.
"Essential consumption is not controllable...."
which is why the FairTax exempts all consumption spending up to the poverty level.
And you get a rebate check every month to offset essential consumption.
Again, the issue is control. A NRST puts control in the hands of the taxpayer.
And that's taken into consideration. HR25 calls for a monthly rebate to every household to "reimburse" the taxes paid on "poverty level" essentials.
Another place to save on the taxes would be to buy used products, as the NRST only applies to new, retail sales. So while the NRST would be applied to a new house or car, purchasing a used house or car would NOT be taxed.
Mark