Section 11-401 - Vendor.
§ 11-401. Vendor.
(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.
[An. Code 1957, art. 81, §§ 327, 328, 379, 380; 1988, ch. 2, § 1.]