Sales tax can't really exclude people based on ability to pay though. I've never heard of a means-tested sales tax, it's not practical. You can exclude basics, in the UK our VAT which is similar to a sales tax is not applied to most groceries, kids clothing, etc. It's easier to just have an income/property/land/inheritance tax, things that target wealth or income, vs things that target spending. Those with less money tend to spend a higher proportion of their money, so taxing spending targets them.