An issue with FairTax is how to transfer that 23% tax from every retailer in the USA back to the Federal government. That means a massively-upgraded monetary transaction network and upgraded communications networks, and it may take a couple of years to set up every retailer to make it easy to transfer the tax collected.
Not really much of an issue at all! 45 of the 50 states already have state sales taxes in place and the retailers there in would need two - at most three - new lines of code in their computer programs in order to deal with the fairtax and both (the retailers and the state) would be compensated for their troubles. The other five states would be slightly more difficult but not that much more so.
I hope not - but 999 does that. But the Fair tax does not do that - it even erases the income tax code completely and destroys all income tax records. That I can live with... as long as the amendment is rolling.