Sales tax collection is simple, inexpensive, effective & already has the mechanism in place, as many municipalities already collect sales taxes. Collection of sales taxes is a minimal burden to businesses.
   As for the poor, a rebate equal to the amount of sales tax paid on purchases up to the poverty level could be paid to everyone receiving the PFD, as long as the PFD survives this current tempest.  Read:THE FAIR TAX BOOK.