Section 1133. Liability for the tax

(a) Except as otherwise provided in
  section eleven hundred thirty-seven, every person  required  to  collect
  any  tax  imposed by this article shall be personally liable for the tax
  imposed, collected or required to be collected under this  article.  Any
  such  person  shall have the same right in respect to collecting the tax
  from his customer or in respect to nonpayment of the tax by the customer
  as if the tax were a part of the  purchase  price  of  the  property  or
  service,  amusement  charge  or rent, as the case may be, and payable at
  the same time; provided, however,  that  the  tax  commission  shall  be
  joined  as  a  party  in any action or proceeding brought to collect the
  tax.
    (b) Where any customer has failed to pay a tax imposed by this article
  to the person required to collect the same,  then  in  addition  to  all
  other  rights,  obligations  and  remedies  provided,  such tax shall be
  payable by the customer directly to the tax commission and it  shall  be
  the duty of the customer to file a return with the tax commission and to
  pay the tax to it within twenty days of the date the tax was required to
  be paid.
    (c)  The  tax  commission  may, whenever it deems it necessary for the
  proper enforcement of this article, provide by regulation that customers
  shall file returns and pay directly to the tax commission any tax herein
  imposed, at such times as returns are required to be filed  and  payment
  made by persons required to collect the tax.
    (d)  No  person  required  to  collect any tax imposed by this article
  shall advertise or hold out to the public in  any  manner,  directly  or
  indirectly,  that  the tax is not considered as an element in the price,
  amusement charge or rent payable by customers.
    (e) Applicability  of  Mobile  Telecommunications  Sourcing  Act.  The
  provisions of sections 119(c), 120, 121 and 122 of title 4 of the United
  States  Code  as  enacted  and  in  effect  on  July  twenty-eighth, two
  thousand,  to  the  extent  relevant  and  to  the  extent  required  by
  preemption,  shall  apply  to the provisions of this article in the same
  manner and with the same force and effect as if  the  language  of  such
  sections of such title 4 of the United States Code had been incorporated
  in  full into this article and had expressly referred to the taxes under
  this article, with such modifications as may be necessary  in  order  to
  adapt  the  language  of  such  provisions  to the taxes imposed by this
  article.