It's a sales tax, not a 'buying' tax.
Say, a company sells you a $100 item for $100, forgetting to include the tax in the final price. And say no one ended up paying tax for that transaction for in that tax year.
Who is the government going to go after once they realize this to collect the $8.75 sales tax - you or the company?
Edit: I think you are confusing it with income tax. What you are saying happens for salaried income in USA.
Edit: I think you are confusing it with income tax. What you are saying happens for salaried income in USA.