[Always Right]

No, that would be our income tax you're thinking of. Really - it's business that has to produce -

I am sorry, but you are wrong here. There is no other way to read the bill. 'In all disputes', not in business disputes. "In all disputes".

`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.

No matter how clear it is, there is not one NRSTer who is honest enough to admit what the bill clearly says.

[kevkrom]

No matter how clear it is, there is not one NRSTer who is honest enough to admit what the bill clearly says.

No one is denying that the bill says that. However, what you seem to be denying is that you have the context of that section incorrect -- it is only in reference to those already required to file reports, not to everyday retail purchases. In other words, depite your claim, John Doe does not have to produce receipts for his purchases.

[Principled]

`(b) Examinations and Audits- The sales tax administering authority has the authority to conduct at a reasonable time and place examinations and audits of persons who are or may be liable to collect and remit tax imposed by this subtitle and to examine the books, papers, records, or other data of such persons which may be relevant or material to the determination of tax due.

This is for those who collect and remit - retailers. There is nothing indicating individuals need receipts.