Effective 1-1-2026. Sec. 1. If a taxpayer: (1) purchases property or services in a transaction subject to a listed tax; (2) is required to remit the tax as an added amount to the consideration paid to the seller; (3) does not remit the tax due under the provisions of the tax; and (4) is not exempt from tax under the provisions of the tax; the person shall be liable for the tax not remitted.
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