you could use the AMT instead,
But since the AMT is less than income tax for most people, you'd either have to increase the AMT or accept a big revenue loss.
I personally wouldn't adjust individual tax returns for accumulated sales tax paid, but rather figure out what the average person at that level would pay in sales tax and decrease the AMT appropriately. This gives an incentive to save instead of spend and somewhat (very roughly) reflects the environmental costs of consumption.