A sales tax is an indirect tax, not a direct tax.

Yes, if you babysit or mow lawns or clean homes or moonlight on your plumbing employer, or whatever and do so yourself not through an employer, that is a service and it is taxable under the FairTax. because that is a final retail point of sale service. You charge your customers the tax, the same as your employer would do if they were providing the service, the customers pays it not you, you just collect it, and are paid a nice fee for the service of collecting the tax, and once a month you send it, less your fee, to the state who sends it to the federal government.

I have absolutely no problem with that. None whatsoever. They are generously compensated for the service they provide in collecting the tax.

Under the present income tax system these same people are required to report the income, keep their records, file a return and pay out of their own earnings both self-employment and income tax and are not compensated for that bureaucracy and compliance costs.

If you don't want to bother with it, then find a second job with an employer and free yourself of it.

Your choice. Everything about the FairTax is your choice to do or not to do, to buy or not to buy, to sell or not to sell, to pay or not to pay.

In fact, there's already all these service businesses out there who help buyers find babysitters and handymen and plumbers and so forth, so I see an Uber-like service springing up that hires these second-income seekers and handles all that for them. But again, it's your choice, your liberty, all the way down the line. With the FairTax, you are FREE to maximize your options however you choose.