Then what's the other taxes he wants to impose?
I guess they mean a (federal) sales tax because taxing at time of consumption is fairly hard to implement.
Yet very amusing to imagine.[1]
[1]: In a Monty Python or Douglas Adams way, natch.
Imagine John Cleese working in an office, tallying how much toilet paper every employee uses at work, so that they (the consumers) can be taxed for it, and not their employer (who merely bought it)