42-5160. Liability for tax
Any person who uses, stores or consumes any tangible personal property upon which a
tax is imposed by this article and upon which the tax has not been collected by a
registered retailer or utility business shall pay the tax as provided by this article,
but every retailer and utility business maintaining a place of business in this state and
making sales of tangible personal property for storage, use or other consumption in this
state shall collect the tax from the purchaser or user unless the property is exempt
under this article or the purchaser or user pays the tax directly to the department as
provided by section 42-5167. In the case of a manufactured building that is purchased
from a dealer outside this state and brought into this state, any person who is hired to
set up the manufactured building and who is licensed pursuant to title 41, chapter 16,
article 4 shall collect the tax from the owner and remit the tax with any tax that is due
under the prime contracting classification.
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