(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.Amended by 2021 Md. Laws, Ch. 669,Sec. 1, eff. 5/30/2021.