Businesses (corporations) would pay NO tax under the National Sales Tax plan; of course, business owners and managers, etc., would pay as individuals.

The monthly rebate wrinkle described in the "open letter" is new to me, and alleviates the most obvious objection to this plan, that it is (or would be, without the rebate) absolutely and ridiculously regressive, throwing a much greater burden upon the poor and much less upon the wealthy.

Even with the rebate, money you spend on necessities (and luxuries, too, of course) will be taxed, but money you invest ~ if you're one of the lucky ones who can afford to invest ~ will not be taxed. I suppose that looks like a good thing for those who value investment above human welfare, but it still creates a situation that favors money earned by money over money earned by labor, and by extension, favors the rich over the poor and the paycheck-to-paycheck middle class. I think things are already tilted too far in that direction.