When you buy a used shirt, make sure you get the original sales receipt which shows that the sales tax has already been paid. Under the NRST, the consumer is liable for tax unless he has the appropriate reciept showing he paid the sales tax to a properly licenced business.
The consumer is liable for payment of the tax - but the consumer doesn't keep receipts for tax purposes anymore. It is the business that keeps receipts.
Seems you've got two things mixed up here. The isn't any more revenue agents coming after individuals - only business.
That's a whole lot of paper!