ML/NJ
Direct taxation (of income) was always constitutional. What was not was direct taxation without apportionment. Apportionment is what made the income tax so difficult that it was essentially impossible. The 16th amendment removed that requirement on direct taxation of income or carbon.
Sales taxes are considered indirect taxes.
The FairTax is an excise tax uniformly applied to spending on retail goods and services above the poverty line and therefore meets the Founders original constitutional provisions for taxation apart from any amendment including the awful 16th Amendment.
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Because the Constitution already allows for the indirect taxation [See Article 1, Section 8, Clause 1.] which states lay and collect taxes, duties, imposts and
excises