Here are the excerpts. In section 101, this portion of the bill declares the consumer is liable for the tax:
`(d) Liability for Tax -
`(1) IN GENERAL- The person using or consuming taxable property or services in the United States is liable for the tax imposed by this section, except as provided in paragraph (2) of this subsection.
And here are the Sectio 501 reporting requirements:
`(a) Tax Reports and Filing Dates-
`(1) IN GENERAL- On or before the 15th day of each month, each person who is--
`(A) liable to collect and remit the tax imposed by this subtitle by reason of section 103(a), or
`(B) liable to pay tax imposed by this subtitle which is not collected pursuant to section 103(a),
shall submit to the appropriate sales tax administering authority .....
It is 501(a)(1)(B) which requires the individual who did not have his taxes collected via a receipt from a registered business ('pursuant to section 103(a)') required to submit his sales tax.
Stop twisting the meaning. I mean it. It is getting embarassing for me to have to point this stuff out to you.