There is a certain logic to having one. (provided the income tax is reapealed) Some arguments state that all other federal taxes (gas, rubber, etc.) would go away as well.
Of course SBR,SBS,MG transfers wuold probably stay on the books.  I first herd about this when Pres. Putin (Russia) instituted the same taxes in his country and in the process getting rid of one of the 10 planks of communism. I thoght this would be a good idea for the US due the cost savings in tabulating how much an individual or company owed each year. But then I thought of all those taxe lawyers losing there jobs (poor babies)! Thoughts about such things returned when GWB made some comments regarding a national sales tax (20%??... ///  I would kill to only be paying 20% in taxes as opposed to all the hidden federal taxes) replacing the income tax.
And in the process killing the IRS!!!!!!!!!!!!!!!!!!!
Local radio talk show host confirmed such comments by POTUS as a 2nd term promise.
This host also stated that the president is getting pressure from corperate interests so US products would be competative overseas. (Larger growth markets maybe?)
Now it looks like its a horse race in who has the better lobbing gruop? And I think the Democrats would really take a shite on this one! Is anyone for this: not having to file every year?
Please add any info if you have any.

From a realistic perspective, a national sales tax doesn't have much chance of ever happening, for several reasons:

First, every single daily purchase would serve as a constant, painful reminder of how much of our money goes to the gubment – and that's something that few Democrats want. Can you imagine a 40 percent sales tax? I can't. Better to delay all the misery until April 15, most of which is forgotten by around April 20th or so.

Second, it encourages people to save their money, rather than spend it – and that's something that few business owners (read: Republicans) want.

Thirdly, it doesn't lend itself to the popular quasi-Socialistic "progressive taxation" philosophy, in which people who earn more money are expected to pay a larger percentage of their earnings for taxes.

In short, it's MUCH too practical to ever be implemented.

1 good point, Drug dealer takins in a decent amout of dollars, at current time pays no taxes of course.  With national sales tax when he spends his money he would be paying taxes at that point.