Section 1112. Taxes imposed on qualified Indian reservations

(a) Where
  property or services subject to sales or compensating use tax have  been
  purchased  on  or  from  a  qualified  Indian reservation, as defined in
  section four hundred seventy of this chapter, the purchaser shall not be
  relieved of his or her liability to pay the tax due. Such  tax  due  and
  not collected shall be paid by the purchaser directly to the department.
    (b)  The tax due and not collected pursuant to subdivision (a) of this
  section may be reported and paid by means of such  personal  income  tax
  forms or other tax forms as the commissioner deems appropriate.
    (c)  The  provisions  of  section  two  hundred  eighty-four-e of this
  chapter concerning  sales  of  motor  fuel  and  Diesel  motor  fuel  on
  qualified Indian reservations shall apply to the prepayment of sales tax
  imposed  on  motor fuel and Diesel motor fuel pursuant to section eleven
  hundred two of this article in the same manner and with the  same  force
  and   effect   as   if  the  provisions  of  such  section  two  hundred
  eighty-four-e had been incorporated in full into this article, except to
  the extent that  any  such  provision  is  either  inconsistent  with  a
  provision of such section eleven hundred two or not relevant thereto.
    (d)  The  provisions  of  section  four  hundred seventy-one-e of this
  chapter concerning sales of cigarettes on qualified Indian  reservations
  shall  apply  to  the  prepayment  of  sales  tax  imposed on cigarettes
  pursuant to section eleven hundred three of this  article  in  the  same
  manner  and  with the same force and effect as if the provisions of such
  section four hundred seventy-one-e had been incorporated  in  full  into
  this  article,  except  to  the extent that any such provision is either
  inconsistent with a provision of such section eleven hundred three or is
  not relevant thereto.