Given our experience with taxing authorities, I would assume that they will say that whichever party to a transaction they can get their hands on should be made to prove that the tax was paid or pay up. I can see someone showing up on your doorstep, flashing a badge, and demanding to see proof that taxes were paid on that Cadillac in your driveway. If you say "Go see the guy who sold it to me. His name was Vinnie and I answered his ad in the paper. I forget his address", I don't think that they are exactly going to say "Thank you for the information, sir. Sorry to have disturbed you. Have a nice day."
I can see someone showing up on your doorstep, flashing a badge, and demanding to see proof that taxes were paid on that Cadillac in your driveway.
Perhaps you will explain the probable cause for the warrant to allow state retail tax authorities to so demand? Vinnie your favorite fence or black market supplier?
`(a) IN GENERAL- Any court, the Secretary, and any sales tax administering authority shall consider the purposes of this subtitle (as set forth in subsection (b)) as the primary aid in statutory construction.
`(b) PURPOSES- The purposes of this subtitle are as follows:
`(5) To provide for the administration of the tax law in a manner that respects privacy, due process, individual rights when interacting with the government, the presumption of innocence in criminal proceedings, and the presumption of lawful behavior in civil proceedings.
Exactly, but somehow the NRSTers are insistant that Purchasers are immune from any action, when their own bill clearly says otherwise. Getting these people to admit obvious facts is like pulling teeth.