§ 1132. Collection of tax from customer; proof required for\nregistration of motor vehicles. (a) (1) Except as otherwise permitted in\nsubdivision (d) of section eleven hundred thirty-three of this part,\nevery person required to collect the tax shall collect the tax from the\ncustomer when collecting the price, amusement charge or rent to which it\napplies. If the customer is given any sales slip, invoice, receipt or\nother statement or memorandum of the price, amusement charge or rent\npaid or payable, the tax shall be stated, charged and shown separately\non the first of such documents given to him. The tax shall be paid to\nthe person required to collect it as trustee for and on account of the\nstate.\n (2) Notwithstanding any provision of this chapter to the contrary: (i)\nIf a person required to collect tax demonstrates to the satisfaction of\nthe commissioner by June first, of any year that, in any two quarterly\nperiods, as described in subdivision (b) of section eleven hundred\nthirty-six of this part, within the most recent four consecutive\nquarterly periods, such person was a materialman within the meaning of\nsection two of the lien law, primarily engaged in selling building\nmaterials to contractors, subcontractors or repairmen for the\nimprovement of real property, and authorized by such law to file a\nmechanics lien upon such real property and improvement, then such person\nshall, with respect to such sales made through the quarterly period\nending the succeeding May thirty-first, collect tax due on such sales,\nand on sales to such contractors, subcontractors or repairmen of\nservices described in paragraph two or three of subdivision (c) of\nsection eleven hundred five of this article to such building materials,\nfor such purpose and made during such June first through May\nthirty-first period, at the time and to the extent that such person\nreceives the receipts from, or consideration for, such sales from such\ncontractors, subcontractors or repairmen; provided, however, that if\nsuch person receives a portion of such receipts or consideration, such\nperson shall collect the tax due on such portion at the time such\nportion is received. The taxes imposed by this article on such receipts\nand consideration shall be deemed not to be imposed, solely for purposes\nof determining when such person is required to collect and pay over such\ntaxes to the commissioner under section eleven hundred thirty-seven of\nthis part, until such person has received payment of such receipts or\nconsideration in money (or money's worth) from such contractor,\nsubcontractor or repairman. A contractor, subcontractor or repairman who\npurchases building materials or services from such person pursuant to\nthis subparagraph shall, at the time such contractor, subcontractor or\nrepairman pays any portion of the purchase price, pay to such person the\ntax due on the portion of the purchase price so paid.\n (ii) In the event that a materialman described in subparagraph (i) of\nthis paragraph finances any portion of the receipts or consideration\nfrom a sale described in such subparagraph (i), including any tax due\nthereon, directly or indirectly, with any other person (other than a\ncontractor, subcontractor or repairman described in such subparagraph\n(i)), whether by assignment of the receivable or debt due, factoring,\ndirect loan or any other means, then such materialman shall be deemed to\nhave received payment of such receipts or consideration in money (or\nmoney's worth) from such contractor, subcontractor or repairman and\nshall be required to pay over tax on such sale with the next return due,\nwith a credit against such tax for any tax already paid over with\nrespect to such sale. Any such amount of tax paid over in accordance\nwith the prior sentence shall be on account of the tax required to be\ncollected on the sale to which it relates and such materialman may take\na credit against any tax paid by such contractor, subcont
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