Other than an additional burden on businesses, the system would be straightforward, uniform, and simple to collect.
More significant snags appear with redistribution of a national tax.
First, most states have already experienced the left hand of the feds taking away and the right hand giving back pennies on the dollar. Even with those problems, it is the easiest proposal to implement. But getting Congress to enact a national sales tax would probably be about as easy as outlawing baseball.