I have used food as a basis on other pages as it is the easiest one to clarify. This is very simple, groceries that have a nutritional impact will not be taxed. This will include plant foods, meats, most dairy products, and most frozen foods. Since food is a basic essential of life, these foods will not be taxed.

However, food with little or no nutritional value will be taxed at the standard rate which is 30%. This will include candy, ice-creams, cakes, cookies, coffees, teas, and soda-pops. The rationale is that with no nutritional value, these are not essential to living, and therefore can be taxed without impacting the poor.

Restaurants of all sorts will be taxed at 45%. This is simple, and direct to the point.