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?
If you are liable for tax, you have the burdon to produce the documentation. There are no excepts for individuals. The bill is as clear as can be. "Let me see your papers" is all the government has to do.