§ 11-401. Vendor

Latest version.

(a) Trustee for State. -- A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.

(b) Collection rights. -- A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property or taxable service at the time of the sale.

HISTORY: An. Code 1957, art. 81, § 327, 328, 379, 380; 1988, ch. 2, § 1.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');