No! No! No!
This is not how the FairTax works. The FairTax is the same across the board "(t)he FairTax is a single-rate, federal retail sales tax collected only once, at the final point of purchase of new goods and services for personal consumption. Used items are not taxed. Business-to-business purchases for the production of goods and services are not taxed. A rebate makes the effective rate progressive."
One of the basic tenents of the FairTax is that is not the business of Government to determine winners and losers in the marketplace.