Replies

`(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.

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

But anyone who is liable is responsible for remitting tax. If the new and improved government tax collection agency (Not the IRS though!) decides they think you are liable for tax and did not rimit it, you can bet you sweet cheeks that they are gonna audit you. Hey you, driving that new foreign car, let me see your sales receipt. That's all they need to say, and you have the burden to produce it. I am not sure what fantasy land you are living on if you somehow believe individuals can not and will not be audited. All they have to do is think you 'may be liable to collect and remit' and they can audit you. Go through ALL your records, make sure you paid taxes on all the goods and services your used or provided. There is absolutely nothing to stop them.

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

If they get that warrant first they may inquire but no warrant no lookee for the individual not engaged as a certified business.

Unlike the current federal tax statutes, presumption of innocence and presumption of lawful behavior are explicitly required of the state tax autorities in HR25, above and beyond Constitutional 4th & 5th amendment protections the federal IRS is so ready to ignore:

H.R.25

Fair Tax Act of 2005 (Introduced in House)
http://thomas.loc.gov/cgi-bin/query/z?c109:H.R.25:

`SECTION 1. PRINCIPLES OF INTERPRETATION.

`(a) IN GENERAL- Any court, the Secretary, and any sales tax administering authority shall consider the purposes of this subtitle (as set forth in subsection (b)) as the primary aid in statutory construction.

`(b) PURPOSES- The purposes of this subtitle are as follows:

`(1) To raise revenue needed by the Federal Government in a manner consistent with the other purposes of this subtitle.

`(2) To tax all consumption of goods and services in the United States once, without exception, but only once.

`(3) To prevent double, multiple, or cascading taxation.

`(4) To simplify the tax law and reduce the administration costs of, and the costs of compliance with, the tax law.

`(5) To provide for the administration of the tax law in a manner that respects privacy, due process, individual rights when interacting with the government, the presumption of innocence in criminal proceedings, and the presumption of lawful behavior in civil proceedings.

`(6) To increase the role of State governments in Federal tax administration because of State government expertise in sales tax administration.

`(7) To enhance generally cooperation and coordination among State tax administrators; and to enhance cooperation and coordination among Federal and State tax administrators, consistent with the principle of intergovernmental tax immunity.

`(c) SECONDARY AIDS TO STATUTORY CONSTRUCTION- As a secondary aid in statutory construction, any court, the Secretary, and any sales tax administering authority shall consider--

`(1) the common law canons of statutory construction;

`(2) the meaning and construction of concepts and terms used in the Internal Revenue Code of 1986 as in effect before the effective date of this subtitle; and

`(3) construe any ambiguities in this Act in favor of reserving powers to the States respectively, or to the people.