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.