Milk, bread, and baby formula are already "taxed" at similar rates. It's the income taxes, payroll taxes, and tax costs of every bisiness in the chain of production. Some people are not aware of it though.
The nrst wouldn't change the amount of tax costs in goods, just make them visible - so that a buyer of milk or formula pereives he pays an extra $5 for the formula - when it's the same overall price as always.
This nrst taxes goods once and only once at the retail counter. Hit thomos.loc.gove and search HR 25.
Your scheme would also create an entire industry of "phony" corporations which would purchase consumption items "wholesale" to avoid paying the taxes.
No, those criminals already exist. The nrst won't make criminals straight.
THe reasons people cheat are perceived unfairness, complex and arbitrary rules, or they are criminals. THe nrst removes two of those three. It is perceived as fair and is simple and easy.
The dishonest claims such as that income taxes are included in prices make me very doubtful about the sales tax. That and the fact that the ACTUAL tax is almost 30% rather than 23. If the proponents cannot understand basic economics enough to know how prices are derived I have zero confidence in their ability to understand taxation and its impact on the economy.