Yes, and this can easily be accounted for by not taxing necessities (or taxing them at the lowest rate), which is what most of the U.S. and EU already do.
"Luxury" items and other goods are subject to higher tax rates. Educational items are treated as their own category of goods in many places. Alcohol is often broken out from the luxury category and taxed at an even higher rate. Some places tax sports events but not cultural events.
And those are all things that are very easy to do at the time-of-transaction because all of the necessary information is available and the calculation is trivial.
"Luxury" items and other goods are subject to higher tax rates. Educational items are treated as their own category of goods in many places. Alcohol is often broken out from the luxury category and taxed at an even higher rate. Some places tax sports events but not cultural events.
And those are all things that are very easy to do at the time-of-transaction because all of the necessary information is available and the calculation is trivial.