No. The price before tax is $100. What is the end price?
Under the FairTax if the doctor's price list says "Checkups $100.00" the receipt would show $77.00 for services rendered $23.00 tax to Fed. Gov.
If the price list says "Checkups $129.87" the receipt would show $100.00 for Services rendered and $29.87 tax to fed. gov.
If the price list says "Checkups $150.00" the receipt would show $115.50 for Services rendered and $34.50 tax to fed. gov.
Whatever the Dr. lists as his price for a checkup under the FairTax, $23.00 of each $100.00 will be tax and the remainder for services rendered.