But there is 3rd party reporting under the nrst. Did you forget that?
Retailers will have a registration that allows them to purchase tax free and allows them to be paid for remitting the tax.
They aren't simply asking retailers to please be honest! They'll be checking.
What you are suggesting is an audit, not third party reporting.
Third party reporting would mean requiring the consumer to retain his receipts and report his purchases, the sellers and tax paid to the government.