Just spend 5 minutes and look at the bill. The definition is easy.
If a NRST is going to exempt any purchase of any goods or services which the buyer uses in producing something else for resale, the rate is going to have to be sky-high.
I think the taxes we already pay are sky high. That being said, this is a replacement tax system. It is against the law to implement a new tax system that is not revenue neutral the first year.
However, as can be seen in numerous posts on this and other threads, the method of collection has a major impact on FUTURE years' spending. Specifically, when folks see and feel their tax burden every time they make a purchase there will be downward pressure on taxes. When folks have to actually pull green money cash out of their pocket to feed the beast, there WILL be downward pressure on taxes.