I think the downside is that the 23 percent could easily be raised. Also people would start to barter to avoid paying the sales tax.
A NRST allows the federal government to take money from state citizens and redistribute it back to the states in exchange for control.
At least Congress would have to stand up and vote on raising the sales tax rate. Now, they can and do raise taxes all the time by tickling obscure sections of the IRS code in committee and you never even notice them doing it.
Another downside is that the 23% (Etched In Stone) rate could be changed for various items. Alcohol, tobacco, and firearms could be taxed at one rate, medical services at another. Imports from Britain, Canada, China, Mexico, and Greece at one rate, from India, Italy, and Indonesia at another.
The prospect for social engineering are great enough to get even Democrats to support the bill.
23% is way to high. What would stop them from raising it to support their scams? Start the tax rate at 1%.