"I've read the stupid plan. I know what it means."
Obviously you don't; here's what the paper clerifies for you:
At this point, we need to clarify the difference between tax-inclusive and tax-exclusive sales tax rates. An example will help. Suppose a worker named Joe earns $125 and spends all of his earnings. Suppose further that he pays a tax of $25. If he were subject to an income tax, he would earn $125 before tax, $100 after tax and spend $100 at the store. Thus, he would need to earn $125 to spend $100. In the case of a sales tax, he would earn $125 and pay $125 at the store. Of the $125 paid by Joe at the store, the store would remit $25 in sales tax, meaning that Joe ends up with just $100 worth of goods and services. We may think of the tax rate as $25/$100 = 25%, which is the tax-exclusive rate (te); alternatively we may report the tax rate as $25/$125 = 20%, which is the tax-inclusive rate (ti). The 23% FairTax rate set out in H.R. 25/S. 25 is a tax-inclusive rate, as is the current personal income tax, whereas most state-level sales taxes are quoted on a tax-exclusive basis. For ease of comparison, we report tax rates in both ways in Table 5.""3.3 Tax-Inclusive versus Tax-Exclusive Rates