Filo we know you are very slow in comprehension.
Let’s repeat it again in the hopes that you finally get it.
The Congress has the power to ‘Lay’ and ‘Collect’ taxes.
‘Lay’ means establish a law to implement and administer.
The FairTax is a law that imposes a tax on retail purchases once spending is above the poverty line.
Let’s repeat the point you are missing in CAPS:
The FairTax is a law that imposes a tax on retail purchases ONCE SPENDING IS ABOVE THE POVERTY LINE.
There is nothing unconstitutional in the above law and it remains constitutional even in the event the 16th Amendment is repealed.
So the question then comes to HOW the FairTax law can best implement and administer the portion I typed in CAPS for you.
And the answer is simple: refund the tax up to the poverty line in the form of a rebate. Because the government will not be tracking how much each individual spends, it cannot be called a refund, therefore it is called a rebate. But it is in effect a refund to every American up to poverty.