Wrong. Anyone liable for remitting tax can be audited. Consumers pay the tax, retailers remit the tax.
Looking for reasons that don't exist to reject this?
Yes, and there are lots of instances where the consumer is liable for remitting the tax, including buying stuff off the internet on overseas purchases, or (gasp!) black market purchases, or mowing your neighbors yard. Consumers have the burdon of producing papers just like businesses. The bill can not be any clearer on this then it is. Show me your papers!