It would be simple to exempt "necessities" such as food, prescription drugs, medical cost, etc,
Many states now exempt food and other "necessities" from state sales tax.
As for as houses, exemp your primary residence up to say $250,000, put tax all second and third houses.
As for vehicles, exempt used vehicle sales ut to say $10,000 but tax all new and used over $10,000.
There is a way to make this work and it would be much more fair in my opinion.