There will be forms to fill out for every family so they can recieve their monthly rebate check, and of course there will be weekly forms to fill out by businesses reporting all their retail sales. Also it will be necessary to track all non-retail purchases to make sure they qualify. Also individuals are liable for sales tax they pay to non-registered businesses or individuals for goods or services. Technically, if you pay $50 to the neightbor boy to mow your yard you owe $15 in sales tax, so there will need to be a form for that.
Why do you think that?
Have you read HR25?
If I read it right, families fill it out once a year.
Businesses just collect and turn in the sales tax.
Their records are not checked.