What is a necessity?
More to the point: What is a necessity to you? Is it the same as a necessity to me?
-- and should politicians and bureaucrats in Washington D.C decide which?
One of the reasons I support the nrst is because the gov't does NOT decide what is a necessity. They only decide what necessity level spending is (like today's standard deduction) - and they exempt that level of spending for everyone through a prebate.
The proposal doesn't specifiy what is taxed. It specifies the amount of NRST that is pre-bated up to a certain amount of expense. Ergo, you can buy toothpaste and food without paying NRST. By the same token, you can spend your pre-bate on whiskey and beer. It's your choice.