read post 433 and comment.
Oh, now there's appealing to expert opinion for you...
Now that we have established the FACT the a Purchaser is LIABLE unless he has a receipt and must REMIT the tax to the state, that means INDIVIDUALS are subject to all the same audits, requirements to produce records, liens, and penalities.
Unless you're a fairtax supporter who only reads the propaganda posted at AFFT and is in constant denial of the facts, I don't know how anyone could read it any different...