It does exist already ..but people do not pay it..they should declare purchases, and pay tax on them..they cheat ..and don't declare them..
In Europe it has existed for a long time..VAT..paid at purchase..and businesses send it to one central tax authority in each of their countries..
Businesses here can "claim back" ( how it actually works is business charge VAT on all sales..and then deduct whatever VAT they paid..they sned the rest to the VAT tax office ) what they paid in VAT..private individuals cannot..
Simplest thing the USA could do, is scrap all local sales taxes of all types..and introduce VAT..at say 10%..( or you could have 3 rates ..0% basic foods and clothing..5% other foods, clothes ..7% books blue rays etc..and services ..10% luxury goods, vehicles etc ) ..the hardest part would be and agreeing what went into which percentage "band"..
Collection is real easy ..so is remittance..
Local property taxes and other business taxes levied by city hall / state etc could stay the same as they are now..or increase ..or decrease as each town , city , county, state wished..
Under a certain turnover level ..say $100K or $500K ..businesses could be exempt from charging it at all..But likewise could not "claim" it..
This is more or less how it works in Europe..