I went to a site that argues FOR it - but recognizes two things, and one is, for most of us, our taxes won't change a lot.
Another is that people will STILL try to skirt around taxes by claiming every single expense as a business expense and thus not paying the sales taxes.
As long as exceptions are made - there will always be fraudulent attempts to get the exception.
I would not give businesses an exception. Maybe - MAYBE - raw material to create an end-product. Not electricity, not the paperwork involved, etc., etc. Not the gas for the truck that does the delivery.
I think the harder part would be the "shelter" exception. Is your refrigerator part of "food and shelter"? What about alcohol? What about re-roofing - are the products AND services associated with that exempt, or just the products?
The details would suck, that's for sure. Even as a Christian, I would not expect my pastor or church to be exempt.