If you are liable for the tax, you better have reciepts. It doesn't matter if you are the consumer or whatever. The bill is crystal clear!
`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.
Show me your papers! There is no other way to read this. There is even a toll free line to call the feds up to sick on your friends.
`(d) Telephone Reporting of Violations- The Secretary shall establish a system under which a violation of this subtitle can be brought to the attention of the sales tax administering authority for investigation through the use of a toll-free telephone number and otherwise.
You are reading more into that than is there. Chapter 5 specifically refers to those "liable to collect and remit the tax", not to individuals making normal retail transactions. Any subsections to Chapter 5 are within the context of those required to file monthly reports (i.e., retail businesses and special cases, not individuals involved in ordinary retail activity).