The Concept
Replace ALL federal taxes with a single 10% National Sales Tax on consumer purchases. Groceries are exempt. No program survives without revenue — the 10% NST creates a hard ceiling to government spending.
~$20T
U.S. Personal Consumption (BEA, Q4 2025)
~$18T
Taxable base (minus ~$2T groceries)
~$1.8T
Annual revenue at 10%
- Eliminates all federal taxes: income, payroll, corporate, excise, and estate/gift
- Tax collected at point of sale — no individual filing required
- Does not give favorability to one industry or business over another
- All groceries exempt to protect families
For the full analysis — including interactive charts showing how the 10% NST replaces all six current tax categories — see the detailed tax reform proposal.