Then why do you oppose eliminating the tax on necessities via rebate/refund?
You've already agreed that necessities ARE currently being taxed. So by refunding the tax paid on necessities, individuals are receiving a tax cut equivalent to the amount of earnings previously spent on necessites.
Necessities now taxed. Necessities not taxed in future. Tax cut to all in the amount of taxes previously spent on necessities.
BTW look up "redistribution" in the dictionary.