45 states in the U.S. have a sales tax. 38 states have a local sales tax. 41 states have an income tax. Of course, the federal government has an income tax. Assume that all income tax and state and local sales taxes in the U.S. are eliminated and replaced with a nationwide 20% sales tax on all goods and services except for food. Assume that states receive half of the tax collected in their state. Also assume that the change is overall revenue neutral. What are the advantages and disadvantages?