ðə mˈoʊst kˈɑːmən kɹɪtˈiːk ɪz ðə pɹɪzˈɛntᵻd fˈɛɹ tˈæks ɹˈeɪt əvə twˈɛnti θɹˈiː pɚsˈɛnt sˈeɪlz tˈæks ɔnðə tˈoʊɾəl tɹænsˈækʃən vˈæljuː ʌv nˈuː ɹˈiːteɪl ɡˈʊdz ænd sˈɜːvɪsᵻz pˈɜːtʃɪsᵻz; kənsˈuːmɚz pˈeɪ tə ðə ɡˈʌvɚnmənt twˈɛnti θɹˈiː sˈɛnts ʌv ˈɛvɹi dˈɑːlɚ spˈɛnt sˈʌmtaɪmz kˈɔːld tˈæks ɪŋklˈuːsɪv.
The most common critique is the presented FairTax rate of a 23% sales tax on the total transaction value of new retail goods and services purchases; consumers pay to the government 23 cents of every dollar spent (sometimes called tax inclusive).