It’s actually 23%.
Explanation here: http://www.fairtax.org/site/News2?news_iv_ctrl=1541&page=NewsArticle&id=8248
23% is a bit too high...that will encourage gray and black markets to avoid paying the tax.
That’s why I like the 999 plan as it keeps each tax low enough to make it easier to just pay it vs. trying to find ways around it.