Such a sales tax would and should be temporary used ONLY for the purpose of paying off the deficit in a time period of approximately 10 years unless it is deemed that building a surplus is desireable. This sales tax would be a 1 penny tax on all goods and services conducted in the United States by consumers, whether business or private.
If this income tax is levied, ($0.01 cent) then spending cuts wouldn't be as drastic, taxes wouldn't have to be raised, and this would be a fund dedicated to the sole purpose of paying off the deficit. It could also be used with the purpose of building a surplus.