Take the rent collector, or property owner more precisely. Yes, the taxes on that are remitted by the collector, and he is paid a percentage of it for doing so, but the renter actually pays it, as renters do now but unknowingly. However, with the present system the landlord has to pay tax on the income from that property so he must keep up with it anyway. In addition, in order to minimize his tax he has to deduct his depreciation and all his expense in maintaining his property, including the costs of a rent collector if he uses one instead of doing it himself. Of course, all those costs are necessarily added to the rent he charges or he would not be able to be in that business.
So, the renter pays the tax, as he does now anyway but it is buried in the rent payment, and the rentor remits the money to the government in a way that is much easier and less expensive to determine.
Back to the grocery store. Not all items there are taxable so the grocer has to know, or his computer does, what is and what isn't taxed and how much for each. Then he must determine to whom the money goes. With the NRST all will be taxed and all will be taxed the same, making it much simpler for everyone. All legal residents of the US will receive a prebate check to cover the cost of the tax on necessities up to a certain level.
The old car will not be taxed because all items are taxed at retail, paid when the car was new, and taxed only once, when it was new.
It is really much easier and simpler than what we are now doing. The big difference is that it will all be visible where many of the taxes we pay now are hidden.
Sounds like you're up on this program. I don't understand why the old car wouldn't be taxed. Are you sure a consumption tax only applies on retail transactions? If so, why would a tenant pay the tax, or a landlord either (for that matter)?