You are failing to include the hidden taxes currently in a product you buy.
Lets say you buy a widget from small business A.
To keep it simple, that widget costs $10 now.
The cost now includes:
Excise Taxes
Gross Receipts Taxes
Business Income Tax
Self-employment Tax (if applicable)
Franchise Tax.
(and more)
That $10 widget would include about $2.80 in its prices.
So now, you pay $10.00’
Under 999, that $2.80 in hidden tax is eliminated and replaced with 9% business tax (+.65c).. to bring the cost to $7.85 (($10-2.80)*9%) then you pay the 9% sales tax so the final out of pocket to you is $8.55.
$8.55 under 999 versus $10 under the current system.
I agree with the taxes you list, although many of those are state and local taxes that would remain unaffected by 9-9-9, the question was whether or not the business income tax functioned as a VAT. I think the way it is currently structured, it appears it functions as one. You can argue that this is better than the current, byzantine tax code, but you can’t argue it isn’t what it is.