[ancient_geezer]

You can't even concede obvious points that your bill says in plain English.

I always recogize the obvious points from the bill, as that is where the basis of the Fair Tax Act is.

Too bad, you have a hard time with reading comprehension of the plain English in that bill as your attempts at using extracts from the bill has been demonstrated in excrutiating detail.

[Always Right]

It is laughable that you don't think individuals can be audited at the whim of the agency. If they think you owe tax, you can and will be audited under NRST. The keeping of proper reciepts for all purchases for individuals will be neccessary. You seem to be under the impression that since it says 'collect' they can not be talking about an inidvidual purchaser. The text of the bill, from Section 103, refutes that logic.

"(e) Purchaser Liable to Collect and Remit in Certain Cases"

Collect just means to gather, even if it is from yourself. So if you the tax agency believes you might owe tax and therefore must 'remit' tax, you are subject to an audit. Just because you don't 'collect' it from someone else does not relieve you from being audited. If you want to stand on that argument you are welcome. Go ahead and burn all your official NRST receipts. There is a reason why NRST requires the retailer to provide detailed receipts with seven pieces of information. That is so individuals can keep them to prove they paid the tax.