§11–401.

    (a)    A vendor is a trustee for the State and is liable for the collection of the sales and use tax for and on account of the State.

    (b)    A vendor has the same rights to collect the sales and use tax from a buyer and the same rights regarding the nonpayment of the sales and use tax by a buyer that the vendor would have if the sales and use tax were a part of the purchase price of the tangible personal property, digital code, digital product, or taxable service at the time of the sale.