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It’s good for big business and bad for small businesses because compliance will be tough, and harder to compete and price.

And this is why everyone should be supporting a federal VAT instead. If I'm not mistaken, Amazon had a similar argument a few years ago.

I'd be all for a federal VAT over federal income tax. But that wouldn't remove any of the state or local sales taxes.

A VAT would NEVER be a replacement, it would only be an addition. No thank you.