[Always Right]

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.

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!

[kevkrom]

SEC. 509. RECORDS. `Any person liable to remit taxes pursuant to this subtitle shall keep records…... (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.

You're confusing liability for the tax itself with liability for remitting tax receipts. They are not the same thing.

[Principled]

What you posted is what I said. THe consumer is liable to pay the tax. WHat makes you think you as consumer will have to keep receipts? Are you thinking about today's system where we do indeed have to keep receipts?