[kevkrom]

You start with ALL goods and services are taxed and then you provide exemptions for certain purchases and for certain income levels.

Um... no. You seem to be misinformed. There are no retail purchases that are exempted, and there are no exemptions for certain income levels -- everyone pays the marginal rate on every purchase. The family consumption allowance is available to every family, regarless of income level (must be a lawful resident of the US). This does affect the effective (net) tax rate, based on total retail spending, but does not affect the marginal (at-the-register) rate.

[VRWC_minion]

The same is true for this tax. There are no income levels. It just exempts certain foods.

However, by your own admission many purchases are exempt when for resold items. That is an exemption and by your standards a 0 tax.