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The Consumption Tax Institute, Inc. does research on the consumption tax in Nebraska and educates Nebraska citizens on the nature and value of consumption taxation versus the current system of property, income, corporate, estate, and sales taxes.  This tax reform is commonly known as EPIC tax reform, which stands for Eliminate Property, Income, and Corporate taxes.  This proposed reform also replace the current sales tax with a consumption tax, which taxes only new goods and services with the lone exception of groceries.