Individuals who owe tax are required to collect and remit it. You harp on that point, but that will not protect the individuals from being audited. The NRST does not protect the individual in any way. Records must be produced upon demand, no matter how lengthy your posts are. But I do give you an 'A' for presentation, but a 'D' for content.
Individuals who owe tax are required to collect and remit it.
Customers tax are required to pay it. Not collect it.
Only persons acting in the capacity of a business or for a tax agency are required to collect and remit the tax in any circumstance:
`SEC. 103. RULES RELATING TO COLLECTION AND REMITTANCE OF TAX.
`(a) Liability for Collection and Remittance of the Tax- Except as provided otherwise by this section, any tax imposed by this subtitle shall be collected and remitted by the seller of taxable property or services (including financial intermediation services).
`(b) Tax to Be Remitted by Purchaser in Certain Circumstances-
- `(1) IN GENERAL- In the case of taxable property or services purchased outside of the United States and imported into the United States for use or consumption in the United States, the purchaser shall remit the tax imposed by section 101.
- `(2) CERTAIN WAGES OR SALARY- In the case of wages or salary paid by a taxable employer which are taxable services, the employer shall remit the tax imposed by section 101.
There is no situation where the purchaser is required to ever "collect" a tax under HR25.
Thus no situation where the purchaser is subject to audits under the provisions of:
`SEC. 508. SUMMONS, EXAMINATIONS, AUDITS, ETC.
- `(a) Summons- Persons are subject to administrative summons by the sales tax administering authority for records, documents, and testimony required by the sales tax administering authority to accurately determine liability for tax under this subtitle. A summons shall be served by the sales tax administering authority by an attested copy delivered in hand to the person to whom it is directed or left at his last known address. The summons shall describe with reasonable certainty what is sought.
- `(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.
Which is the only authority that can be used by the taxman short of a court order or warrant with sufficient cause for a court to believe a crime or civil offense may have occurred.