Sorry; a church pew is certainly something that qualifies as the normal business of a church and as such the church could purchase it untaxed.
'normal business' is a term you made up and is not part of the bill concerning what is or what is not taxable. If you want to debate, use the terms with how they are defined in the bill, otherwise it is pointless. You have repeatedly demonstrated little knowledge of how to interpret bills. At this point you are debating what is a undebatable point. But you always do.
"The FairTax taxes non-profits’ sales of goods and services to individuals and their purchases of goods and services that are not sold on to individuals, including capital goods."Unless they are sold or used to make taxable goods or services, the pews are taxed when the church buys them.