All retail goods and services are taxed. Period. The FCA (Family Consumption Allowance), working like the income tax's personale xemption and standard deduction, provides a "rebate" of taxes paid up to poverty-line spending. Every single legal resident is eligible for the FCA. By calculating the effective tax rate, based on the marginal rate paid minus the FCA allowance, what you get is that for people whose spending is at that low, fixed-income level effectively pay no tax, even though they have the same exact marginal rate as everyone else.
In short, you spend up to the poverty line, your effective tax rate is 0%. At twice the poverty line, it's 1/2 of the NRST rate. At ten times the povery line, it's 9/10 of the NRST rate. And so on.
Is the NRST as it is plan collected by the States and given to the Federal government, or collected by Federal government itself?