Why are big ticket items any different than little items? They in fact are probably carrying MORE embedded tax cost because of the nature of the production process. The amount of embedded tax cost increases at each level of production, where the production process is NON-vertically integrated. The little ticket items, that are produced in a single process....are not going to carry much embedded tax cost.
FairTax will be MOST beneficial to those items with a complicated production, in a non-vertically integrated process....like cars...homes.....appliances. Most of those things are assembled, but the sub-assemblies are made by various producers.
Because they are financed.