It's only unfair to the "less than wealthy" in that they don't get money back above and beyond what they've put in. The prebate covers taxes they poor would spend on consumables such as food and gas. The tax is only applied to anything new that is bought, not to used or resold items. This method means that those "poor" who insist on buying the latest "bling" pays the same as everyone else... Those that are willing to buy used items can limit the amount of taxes they pay. Now THAT sounds fair to me !!