The group Americans for Fair Taxation is reportedly about to kick off a grassroots campaign to sell the American public on the idea of a national sales tax to replace the current hopelessly complicated federal income and payroll taxes.

How would AFT's plan work?

• The sales tax rate would be 23 percent would be imposed on all new goods and services -- with no exceptions for food, medicine or housing.

• The tax would be levied on all final sales, but business sales would be exempt.

• To offset the tax on purchases of necessities, rebates would be given to all families based on size, rather than income.

• Thus, a family of four would receive a monthly check of $308.

The rebate -- along with abolition of the highly regressive payroll tax -- would reduce overall taxes on the working poor, according to AFT calculations.

The group predicts that the underlying cost of goods and services will drop as business taxes now built into prices are repealed.