Some major benefits:
The same amount of simplification as other alternatives. Sales tax is already collected - this is just an adjunct.
We save a lot in tax preparation costs. It is estimated that we currently spend the equivalent of the Gross Domestic Product of the State of Wisconsin EVERY YEAR in tax preparation and tax for preparation.
A tax based on consumption is controlled by the individual. AND, MOST IMPORTANTLY
The huge black market, both illicit AND "grey" WOULD THEN BE TAXED AS THE PARTICIPANTS PARTAKE IN CONSUMPTION.
The benefits are too overwhelming to ignore. A national Sales Tax would have to be around 20 to 25%, and food, housing, utilities, and basic clothing would have to be exempt from the tax. The freedom, REAL PERSONAL FREEDOM, would be vurtually limitless. ALL socioeconomic levels would benefit - EXCEPT for the Black marketeers...
That's a good idea; exempting basic needs from taxation would avoid the problem of "hurting the poor," but it might become difficult to define, and must be very limited. The tax rate might also be too high, assuming the idea were even considered.
Housing and utilities already don't have sales taxes, but there are property taxes and all sort of fees/taxes on utility bills.
Groceries aren't taxed (Calif), but restaurant food is taxed because they sell "service." A national sales tax exemption for food could be crafted similar to state sales tax laws.
Basic clothes will be difficult to define, unless you mean fabric/cloth, needles and thread, and "basic" sewing notions. It would be nice to make those unfinished items tax-free in the same way that groceries are tax-free, (and might put a dent in our reliance on boring clothes manufactured in third-world countries), but it seems that not many people know how to sew nowadays.
What about gas and cars?
You lost taxman on that one...he'll have to disagree with your "exemptions".
Essentially, each bill has a provision to untax the necessities of life for everyone, without having to have the necessities of life defined in the tax code.
On reflection, I think you will agree that some sort of mechanism which compensates family units on the taxes they pay for necessities is better than codifying what those necessities are.
A signal strength of the NRST is that every consumer will pay a visible tax on each good or service they purchase for their own use, enjoyment or personal consumption, and all will pay at the same rate.
Trying to define things leads to social engineering, which has really screwed the current code up and created a vast sub-economy here in the WDC area for lobbyists who cause the Congress to manipulate the code to benefit or punish some group, company or industry. We aim to eliminate that sort of class warfare and blatant discrimination by removing the temptations (and the rewards) of tax code manipulation.
Therefore, neither bill has any exemptions, save education expenses, which are not deemed to be consumption.