It's simple. To further give local business a leg up on others, make all goods exempt from taxes if:
A) they are made in the USA
B) of US-sourced materials (or some high proportion.)
C) Made, from stem to stern, not just "assembled."
D)The packaging is all sourced from US producers and shipping material manufacturers, not "assemblers" or "molders" but "Got the materials right here in the USA, and made the packaging here in the USA"
E) Entirely made by American citizens.
Of course, this would mean most foods, if they are even taxed.
To avoid businesses being moved out-of-state so state politicians could then claim sales tax on them because they are from a different state, or whatever, then make it so NO state sales tax is enforced on goods made entirely IN America, with American materials, BY Americans.
No state taxes, no local taxes, and no federal taxes on them at all.