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.
No, the requirement to produce records in context says, "`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." This doesn't say only those who are required to file reports, this say "In all disputes concerning taxes imposed". Geez.