2006 New York Code - Liability For The Tax.

 
    §  11-2016  Liability for the tax. (a) Except as otherwise provided in
  section 11-2020 of this part, every person required to collect  any  tax
  imposed  by  this  subchapter  shall  be  personally  liable for the tax
  imposed, collected or required to be collected  under  this  subchapter.
  Any  such  person shall have the same right in respect to collecting the
  tax from his or her 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
  subchapter 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  subchapter,  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 subchapter
  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.