Taxing consumption would rapidly explode into a vast array of categories and rates for different types of consumption, luxury taxes, etc.
Food, maybe no tax. But maybe there's some tax if it's ready-to-eat. Or based on sugar content.
Automobiles maybe taxed rather heavily, but the first $5000 is exempt so poor people can buy cheap cars, etc. It would become just as complicated as the current code.
Iceland (where I'm from originally, so I'm familiar with it) is already your worst nightmare when it comes to this. There's a 500 page PDF[1] exhaustively detailing every product category and what tolls & fixed fees you pay on certain products. Ketchup 0% toll, Mayo 0% but 19 ISK per kg etc. Turn to page 50 and you can see different tolls & fees for different types of cabbage.
It's an entirely byzantine system, but because it's happening when products are imported, or at the point of sale, it's vastly easier for consumers than an equivalent system that works through tax rebates.
Things on that list occasionally become a political issue. E.g. the tax on added sugar has gone back & forth a couple of times depending on who's in government.
Still, this adds zero complexity to your tax return, or to the average person's interaction with the government or private businesses.
Taxing consumption is already done in many parts of the world.
UK: most things are subject to 20% vat. Fresh food is 0% (normally), and there are a handful of things (children's clothes being the only one I know offhand) at 5%.
There's also heavy duties charged on fuel - over 2 pounds per US gallon (plus 20% vat). Alcohol - 28 pounds per litre of spirit.
Lots of these systems exist, and work, outside the US.
Food, maybe no tax. But maybe there's some tax if it's ready-to-eat. Or based on sugar content.
Automobiles maybe taxed rather heavily, but the first $5000 is exempt so poor people can buy cheap cars, etc. It would become just as complicated as the current code.