No, Scott  it is your firmly closed mind that absolutely refuses to grasp & acccept what I have explained to you MANY times.  

The language for buyers & sellers does NOT have to be identical, AND they have different responsibilities.  Consumers must PAY the tax & RECEIVE a receipt while sellers are responsible only to COLLECT and REMIT the tax.

Sec 101(d) can be ENFORCED by STAA. They can require buyers to PROVE they PAID the tax & RECEIVED a receipt, but asking them to PRODUCE those receipts (and to conduct buyer audits - see my Pre-audit Questionnaire).

While some of today's S/L sales taxes may legally permit such audits, they are not conducted, for among other reasons, that they are a relatively small portion of States' revenues and relatively low tax rates. BUT FAIRtax would be about 80% of all fed taxes and its added 30% rate (total combined rates 30-45%) would generate ENORMOUS evasion. THAT's why BUYERS MUST BE AUDITED.