If a taxpayer:

1. (1) purchases property or services in a transaction subject to a listed tax;
2. (2) is required to remit the tax as an added amount to the consideration paid to the seller;
3. (3) does not remit the tax due under the provisions of the tax; and

4. (4) is not exempt from tax under the provisions of the tax;

   the person shall be liable for the tax not remitted.

As added by P.L.205-2025, SEC.24.