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.
Not true. What does the bill say:
SEC. 509. RECORDS.
`Any person liable to remit taxes pursuant to this subtitle shall keep records…
and just who is liable according to the bill:
(d) Liability for Tax -
`(1) IN GENERAL- The person using or consuming taxable property or services in the United States is liable for the tax imposed by this section, except as provided in paragraph (2) of this subsection.
`(2) EXCEPTION WHERE TAX PAID TO SELLER- A person using or consuming a taxable property or service in the United States is not liable for the tax imposed by this section if the person pays the tax to a person selling the taxable property or service and receives from such person a purchaser's receipt within the meaning of section 510.
So don't be throwing those receipts away anytime soon, because it is your burden to produce them if asked!
There is nothing in the bill that limits audits to business. Anyone liable for tax, which includes consumers, can be audited and penalized. There is no protection for consumers. Here's another interesting bit out of the bill:
`SEC. 506. BURDEN OF PERSUASION AND BURDEN OF PRODUCTION.
`In all disputes concerning taxes imposed by this subtitle, the person engaged in a dispute with the sales tax administering authority or the Secretary, as the case may be, shall have the burden of production of documents and records but the sales tax administering authority or the Secretary shall have the burden of persuasion.
So there is nothing from stopping the government from asking for your papers, and you have the 'burdon of production of documents"! I think you may just be a little mixed up on what exactly this bill does.