I have mixed feelings about a VAT or any other kind of sales tax.
On the one hand, I would be perfectly fine with that type of taxation IF income tax (both personal and corporate AND capital gains AND estate) were permanently repealed. The main reason that I favor it is that at least more people would be paying something in taxes as opposed to the present situation where about half do and half don't. The other reasons that I favor it is that it largely eliminates the IRS as a source of intimidation and it eliminates the ridiculously convoluted tax code.
On the other hand, as a business owner I am not inclined to appreciate being an unpaid tax collector for the federal government.
Fat chance, though, that the income tax will EVER be repealed so my opinions in that direction are rather meaningless.
I want no part of a VAT or any other form of national sales tax that is piled on top of the income tax. That's just stupid.
One more caveat: I would favor a Constitutional amendment that outlaws ALL income taxes...federal, state and/or local. They are inherently unfair (for a host of reasons) and are a disincentive to productivity. I am not in favor of a flat (income) tax for the same reasons.