Then try to get it passed.

As it stands, sales taxes tax things bought by everybody. If one's income is lower, one still needs food, clothing, shelter, medicine, soap, equipment for babies (if any), and so forth. The plain fact is, with a sales tax, those with less get taxed more, because they still must have stuff, and their purchases lower the amount they have left over for savings. Investments are only a dream.

Your list of exempt items will have to take into account the people who lobby to have their items put on the list. Is an Armani suit tax-exempt because it's clothing? Is a yacht tax-exempt because it's transportation? If you buy a small plane in Alaska, where a strong case can be made for it being a primary form of transportation, and then you move it to New York, where it isn't, do you have to pay a retroactive sales tax on it? (I had to pay a retroactive sales tax on my car when I moved from VT to PA -- 2% more in PA.)

Be prepared for a whole new bureaucracy to keep track of this kind of stuff.