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.
Audits of business will take place, but that is not what I was suggesting.
That registration numbers are used to purchase tax free for business purposes allows a third party - the tax authority - to trace taxes they're expecting.
Surely you don't think that the bill simply asks retailers to be honest with nothing but audits to catch them, do you?!