Rep. Ed Emery (R-Lamar) has proposed a constitutional amendment that would replace the state individual and corporate income tax, along with the sales and use tax and estate tax with a “fair sales tax.”

Emery’s proposed tax would be 5.11 percent on all retail sales, new personal property and taxable services. It would take effect on Jan. 1, 2012. The resolution also says that each resident would receive a sales tax rebate to offset the sales tax each month based on the federal poverty level guidelines.