By Camaron Abundes
ODESSA- The Fair Tax is a national sales tax that proponents say would eliminate the need for the Internal Revenue Service. The Fair Tax Act appeared in the U.S. and it's popping up on the campaign trail.
"I want to get rid of the tax code," said former Arkansas Governor Mike Huckabee, (R) "What I would like to do is create a simple consumption tax and that would mean we could completely get rid of the Internal Revenue Service."
Huckabee is calling for a 23 percent consumption tax that would replace a national income tax, and in Iowa it might be the issue that gave him a boost in the polls. According, a Des Monies Register poll in Iowa, Hucakbee is beating out Republican candidates Mitt Romney, and Rudy Guiliani.
"Huckabee has suddenly become very popular," said Findley, who says the issue may be one factor helping his campaign.
In West Texas, the Fair Tax already has one local champion, in Washington.
"I am a co-sponser of the Fair Tax. I think we ought to have that very open public debate. I think it's the right answer," said Rep. Mike Conaway, (R) Texas, in a video clip on the website fairtax.org.
"You can see where it has a certain appeal," said Odessa College Professor and Social Science Department Chair, Glen Findley.
Americans for Fair Taxation, based out of Houston are making a push for the plan on the internet. Some voters we spoke to say they like the idea, because it cuts out paperwork, but others say they need more information.
Some argue the tax will unfairly burden those who spend rather than save and low income families.