Lazy? Explain? It is the most equitable tax, for the most part, because it is a "user tax" to a specific town/city regardless of where the "user is from. If you buy something you pay a tax....pretty simple. I'll be in GF all weekend as a "user" who lives in Fargo. When you have almost 50% of all households in this country paying ZERO Federal income tax nothing wrong with getting those 50% of households to chip in a little bit.