LOL, as if the sales tax compliance will be any better. Trying to collect a 30% sales tax on services will be a huge nightmare. Worse than any compliance problem we have today. Also the abuse of using business property for personal use is another area where the sales tax will be hit by non-compliance much worse than today.
The "abuse" of business property has the same problems today under the income tax and it is probably even worse since the incentive to cheat is greater due to the higher marginal rates of the income tax.
Additionally, the checking of this sort of defalcation is more easily checked under the FairTax with more experienced tax administrators used to this consideration. If you add in the other forms of "non-compliance"/avoidance/evasion, the picture clearly favors the FairTax since these thing all add up to truly massive amounts of lost tax revenue under the present system. The illegal economy alone probably will do better under the FairTax by 1/4 to 1/2 Trillion dollars in tax receipts ... sums which make other possible "non-compliance", etc. with the FairTax fade into triviality.
The present system is rotten to the core with these sorts of failings to tax things properly (or at all in many cases). All of thesse gross difficulties of "evasion" , etc. exist right now and are far, far worse than they could possibly be under the FairTax.