$32.$ An aspect of consumer law is used to regulate the taxing of goods and services purchased by current customers, and the after$-$sales rights of the public. Under consumer law, the retailer is responsible for including the correct amount of tax in the price of customers' purchases on all taxable goods and for ensuring that tax on purchases is paid to the government. The operation of consumer taxes depends heavily on the ability of the taxing authority to obtain records of transactions, if the law is to be implemented properly.

According to the passage, what is NOT true about consumer tax?

A$.$ Its operation depends on the tax authority's ability to get transaction records.

$-[$x$]$ B$.$ The retailer is not required to include the correct amount of tax on all taxable goods.

C$.$ The retailer Is responsible for ensuring that tax on purchases goes to the government.

D$.$It is not the responsibility of the customer to ensure that tax on purchases is paid to the government.