:::::No problem  -) "Fairness" is one topic we try to stay away from, since it is such a subjective and point of view term.  While it is called the FairTax, we do not discuss if it is fair or not.  We just present the information and let the reader decide.  My example of $77,000 of the builder included his profit.  However, you could present it your way as well - $100K builder cost/profit and $30K FairTax.  When the buyer wants to sell the house again, he gets market value for the house - which is $130,000.  There is nothing to tack on - that is the cost of the house.  The FairTax just makes the taxes visible.  Taxes are a part of the cost of a good - today and under the FairTax - just like the lumber for the house.  The market value of the house is $130K.  You can't buy it for $100.  Just as the embedded taxes are part of the market value today, they would be part of the market value under the FairTax.  On the same topic, retailers can also claim all inventory - so all houses already built or being built before the FairTax can be claimed as "already paying the FairTax" after sale as they contain the cost of the current tax system.  So, builders can instantly drop their cost price by the 23%/30% figure.  Then the FairTax is visibly added back in. 

 :::::Something to add that might make the thought easier is the idea of an inclusive tax.  For example, the excise tax on gas and cigarettes is inclusive.  The tax is included in the advertised price.  The way the bill is written - the cost of the house is $130,000 - $30,000 of which is taxes (23% of $130,000).  The taxes are built into the sale price.  So, it is not likely that we would see the house for sale at $100,000 and then they add $30,000 in taxes as sale time.  Either way it doesn't change the paragraph above - the value of the home is $130,000 and will resell for the value based on that price. 

 :::::You could make the argument that there are embedded taxes in "used" goods.  The AFFT claim that "used" goods are tax free is like saying today's goods are tax free - used goods contain the embedded cost of the FairTax just like today's goods contain the embedded cost of the income tax system.  It is correct in the sense that no taxes are remitted on the sale of used goods.  The tax burden of used goods would be something that could be debated as a point of view.  They make the claim that we already pay taxes in goods and services in the current system but then state used goods are tax free under the FairTax.  Using their logic - used goods contain embedded FairTax.  So claims such as you could live a fed tax free life if you buy used goods is not accurate.  The rebate works in regard to this but buying used goods does not lift the tax burden - it just lightens it through the depreciation of value.