I don't quite get how you can do such mental gymnastics.
If a drug dealer is making $500,000 today, he pays ZERO in federal income taxes and zero in FICA. If a Doctor makes $500K today, he pays in excess of $100K in federal taxes on it.
So currently the score is Drug dealer pays $0, doctor pays $100K.
Under the NRST, if both the Doctor and Drug dealer earn $500K, and they both spend the same amount of money on retail products, they will both pay the same amount in federal taxes. It is a tremendous revenue gain on illegal activity compared to todays system.
This worry that drug dealers are not going to pay sales taxes on their illegal drug sales is far beyond a red herring and straw man.
You are leaving out the fact that the doctor has to collect the NRST on his patients as he is providing a taxable service. This 23%/37% money has to be remitted to the government before he counts his salary. He then has to pay the 23%/37% NRST on his personal purchases as he spends it.
The point is that the Doctor has to pay sales tax on the services he sells, and, since you keep assuring us that prices won't increase as the NSRT goes on, the Dr. has to eat it. That's the $150K.