You can make it say whatever you want when you take it out of context. Everything in Chapter 5 relates to those who are required to collect and remit taxes. The requirement for record-keeping is laid out in section 509, and it says nothing about receipt-keeping by individuals.
I written my share of government documents and standards and understand document and legal structure quite well. Chapter 5 is titled `CHAPTER 5--OTHER ADMINISTRATIVE PROVISIONS". Section 509 is its own stand alone section. It is not a subsection of another section, but stands alone. There is no 'context'. There is nothing in Chapter 5 that says these provisions only apply to business who are required to collect and remit. I would bet you $100,000 if you really think otherwise.