Naw! Read the bill. If you have received the legally-reqired receipt you have no liability under the FairTax. The problem then is on the hands of the retailer who has (in the proffered scheme) decided to cheat the state by collecting the tax and not sending it on (all the while being paid to do so) ... isn't that not only illegal on any of several counts but also a tad greedy?
If you don't get a receipt then you are involved potentially since you have participated with the retailer in not paying the tax - I believe they call that "collusion" under the law - but I ain't no barrister. Seems to me, though, that most people (retailer and buyer) would know - deep in their heart or otherwise - that that is quite against the law.
Perhaps what your post is trying to proffer is the idea that those evading the law be allowed to do so? Hmmm!!!
If you have received the legally-reqired receipt you have no liability under the FairTax.How is the IRS...err... STB suppose to know if you have the legally-required receipt?