That's going to make the food that the poor person is ultimately buying from the billion dollar supermarket pretty expensive...
Supermarkets are, generally, ground zero for problems with corporate taxes on things other than profits. They're extremely low-margin, so proposed revenue and transaction taxes would generally just increase prices of everything in the supermarket by whatever the tax is.
(That's just one problem, of course, but it's a very obvious one.)
Well, profits or VAT. Even more if you make some actually sane VAT that discounts all VAT paying expenses and all labor expenses.
I'm not sure any VAT on the world fits that description, but it is the one way to make them work as well as profit taxes, but as easy to tax as any other VAT.
it could be tiered like income tax.
billion$ corp buy X from a billion$ corp biggest rate.
poor person sells some food to another poor person lowest rate.